(1) Expenditure must be classified in strict compliance with the Estimates.
(2) An accounting officer shall—
(a) maintain control over expenditure of his or her Government Agency to ensure that the amounts provided in the approved Estimates are not exceeded;
(b) keep a vote account which must clearly show at all times in respect of each service—
(i) the original amount approved by Parliament for the financial year,
(ii) the supplementary amounts approved by Parliament, if any,
(iii) the amount, if any, reserved by the Minister,
(iv) reallocations,
(v) virements,
(vi) credits to the vote,
(vii) transfers to be added or deducted,
(viii) charges or payments made against the vote,
(ix) expenditure to date,
(x) actual balance on the vote,
(xi) outstanding commitments,
(xii) uncommitted balance on the vote.
(3) Vote accounts must be maintained in the following manner—
(a) where a voucher is authorized for payment, it must be entered in the vote account and the entry initialled by the accounting officer or public officer designated by him or her to do so;
(b) the accounting officer or the public officer designated by the accounting officer shall ensure that expenditure commitments in respect of goods, services or works invoiced and not yet paid for, and other commitments are noted in the commitments column of the vote account;
(c) at the end of each month the vote account must be reconciled item by item with the accounts of the Accountant General;
(d) liabilities, including outstanding commitments, incurred but not paid during the financial year must be charged to the appropriate vote account at the end of the financial year.