i) Payments should be approved by Parliament in the Appropriation Act according to the purpose described and within the limits set by item classification.

ii) Release of funds to government entities shall be in accordance with warrants issued by the Ministry of Finance and copied to the Controller and Accountant General.

iii) A valid obligation must exist before making a payment, e.g., supplier performs contract and submits invoices to institutions for processing and payment.

iv) All payments must be certified by the head of department or an authorized officer accountable for the use of public monies.

v) A competent person must certify that goods have been received or services have been carried out as expected.

vi) The invoice and other documents requesting payment must be correct, suitable for payment, and the creditor properly identified.

vii) The approval process of the MDA must be fully followed.