(1) A General Warrant, Provisional Warrant or Conditional Fund Warrant must be signed by the Permanent Secretary in the Ministry responsible for finance or the Minister.
(2) In the case of a Virement Warrant or Reallocation Warrant, an accounting officer shall sign a Virement Warrant or Reallocation Warrant for approval by the Minister.
(3) Notwithstanding subregulation (2), where an accounting officer is unable to sign a Virement Warrant or Reallocation Warrant, he or she shall give written authorization to a public officer or public official to vire or reallocate money within the limit specified under section 42 of the Act.