The Local Authorities control revenue through the following procedures:

• Ensuring revenues are administered in compliance with relevant laws.
• Maintaining a rating system to identify and regularly revise rateable persons and properties.
• Ensuring that revenue collected is adequately protected while in custody and promptly deposited in bank accounts.
• Ensuring all revenue received or receivable is properly recorded in the appropriate books of account.
• Ensuring that there is a rating system in place to ensure that the Assembly’s rateable
  persons and properties within the Assembly area are identified and that a
  valuation list is maintained and revised regularly in accordance with Section
  96 (8) of the Local Government Act.
• Ensuring that adequate procedures and operational systems are in place to capture all
  such public revenues;
• Revenue Officers are required to prepare and sign Daily Collections
  Summaries (DCS);
• Based on the DCS, revenue officers are required to prepare pay-in-slips and
  pay revenue collections intact into the District Assembly’s designated Bank
  Accounts.