Paragraph 9
A record of all money or other valuables deposited by a service user for safekeeping or received on the service user’s behalf, which—
(a)
shall state the date on which the money or valuables were deposited or received, the date on which any money or valuables were returned to a service user or used, at the request of the service user, on his behalf and, where applicable, the purpose for which the money or valuables were used; and
(b)
shall include the written acknowledgement of the return of the money or valuables.