(1) An accounting officer shall maintain control over expenditure of his or her Government Agency to ensure that the amounts provided in the Estimates are not exceeded.
(2) The financial management system provides to a Government Agency information on —
(a) the original amount approved by Parliament in the Appropriation Act for the year;
(b) the supplementary amount approved by Parliament;
(c) the amount reserved by the Minister, if any;
(d) a reallocation made by the Minister;
(e) a virement approved by the Director of Finance;
(f) a credit to the vote;
(g) a transfer to be added or deleted;
(h) a charge or payment made against the vote;
(i) expenditure to date;
(j) the actual balance on the vote;
(k) the actual balance in each line item;
(l) a cash ceiling against each line item;
(m) the actual balance against cash ceiling in each line item;
(n) any outstanding commitments;
(o) a balance on the vote.
(3) An accounting officer or a public officer authorized by him or her shall ensure that expenditure commitments in respect of goods invoiced and not paid for, and other commitments are recorded as commitments in the financial management system.
(4) At the end of every month the vote account must be reconciled item by item with the accounts of the Accountant General.
(5) All 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.
(6) Where a charge is incurred by a non-government agency or agency against a loan or grant in respect of which an appropriation has been made, it is the duty of the accounting officer to ensure that the charge is brought to account against the appropriate vote.
(7) An accounting officer shall ensure that at all times, the balance of votes are sufficient to meet all commitments against the vote for the remainder of the financial year.
(8) An accounting officer shall undertake regular reviews of the vote accounts and report any unfavourable trends to the Director of Finance by the 15th day of the following month.