Dr Keita explained that there were three people working in the store as store keepers and they were under the finance department.
He was referred to the Financial Manual for Local Government Councils regarding the functions of the director of finance.
The manual establishes that the finance director is responsible for ensuring all books of records are properly kept and are safe.
However, the witness said the missing cash books belonging to revenue collectors have been found.
He was then ordered to bring them all to the Commission.
