The general rule is that all covered entities shall use GIFMIS from the commencement of the procurement process through to payment. The procedures for payment of works procured by an MDA include the following:

i) Inspection for the purpose of certification: The Principal Spending Officer (PSO) inspects the physical output of the works and supplies to certify their completion. This inspection can be done before progress payment or when the work is fully completed.

ii) Certification of completion: Upon completion of works or supply of goods and services, the PSO prepares a certificate statement, including details such as the quantity and particulars of the works, method and result of the inspection, and any necessary remedial actions.

iii) Recording invoices and supporting documents: After certification, the PSO records the details of the invoices in the GIFMIS and uploads the certification statement and other supporting documents onto the system.

iv) Approval of payment voucher: The head of accounts and the PSO ensure the validity, accuracy, and legality of the claims for payment before approving the payment voucher on GIFMIS.

v) Payment: The Controller and Accountant General releases cash to the covered entities using GIFMIS. Payments are made through electronic fund transfer (EFT) for third-party transactions, system checks or electronic means for internal payments, and physical cash disbursement only from imprest or for allowances.