(1) An accounting officer shall—
(a) undertake a regular review of each expenditure vote account and each revenue account to which he or she is designated; and
(b) take appropriate action where it appears likely that there will be insufficient money on an expenditure vote account to meet anticipated expenditures for the remainder of the financial year.
(2) In the case of insufficient funds on an expenditure vote account, the following types of measures constitute appropriate action—
(a) measures to reduce expenditure;
(b) measures to identify sufficient money to meet the anticipated expenditures for the remainder of the financial year.