Officials transferring between sections or offices must properly hand over responsibilities before leaving. They are required to prepare three lists - (1) all pending receipts, (2) all registers and records including the assistant's diary, and (3) all files including guard files. They must also prepare a separate list of urgent or time-sensitive matters that need attention without delay. When an official's replacement has arrived, the handover includes signing over the lists, receipts, files and registers. If no replacement has arrived, the lists and files are handed to the section supervisor until the new official joins. Supervisors must ensure proper handover procedures are followed.