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(1) The term “value book” applies to any official form, book, or any electronic device used in public financial business, the improper use of which might occasion loss of public or trust moneys or loss to members of the public.

(2) Value Books include the following:

(a)  official receipt documents, whether in the form of books, tickets or disc;

(b) cheque books;

(c)  local purchase order forms;

(d) requisitions and bill books where these form part of a standardized system as approved in Departmental Accounting Instructions;

(e)  travel warrants; and

(f) any other form which the Controller and Accountant General may declare to be a value book.