(1) The authorization of the Director of Finance is required for opening a personal advance account.
(2) The Accountant General may authorize temporary advance accounts incidental to the business of Government if such account is cleared by the end of the financial year.
(3) Where the classification of a transaction has not been resolved, it may be accounted for in a suspense account.
(4) An accounting officer shall ensure that the source of the transaction is identifiable and that the account is correctly allocated to the vote or account codes on a monthly basis.
(5) A suspense account may be opened when the incidence of a charge is not known and in such cases immediate action must be taken to determine the incidence of the charge and to remove the charge from the suspense account to the appropriate vote account.
(6) A monthly report of transactions must be prepared by an accounting officer and reviewed by the Accountant General.