(1) The unexpended portion of any vote must lapse to the Consolidated Fund at the end of the financial year.
(2) Goods, services and works must not be procured before they are required to utilise balances in the vote account which lapses 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 a suspense account for the purpose of avoiding an excess in the vote account for that financial year.