(1) The unexpended portion of any vote must not be used for the purpose of setting up a reserve to meet future payments and must not be carried to a deposit account or suspense account, except with the approval of the Director of Finance.
(2) Stores may not be drawn from unallocated stores or purchased for use before they are required so as to utilise balances in the vote account which would otherwise lapse at the end of the financial year.
(3) Expenditure properly chargeable to the account of a financial year must not be deferred or placed in suspense for the purpose of avoiding an excess in the vote account for that financial year.