(1) The financial management system must process a payment when the budget and cash are available for a payment request and a prior commitment has been entered in the financial management system.
(2) Notwithstanding subregulation (1), the Accountant General may, in an emergency, give written authorization to process a payment when the budget and cash are not available for a payment request and a prior commitment has not been entered in the financial management system.
(3) The financial management system must coincide with purchase orders and other relevant supporting documents to ensure that the correct goods have been delivered and the invoice is in order.
(4) The Accountant General shall —
(a) ensure the integrity of all journal entries in the general ledger of the financial management system through a periodic systems audit;
(b) ensure that all journal entries carried out manually are audited for accuracy;
(c) provide training to the users of the financial management system within a Government Agency.