(1) A public officer shall not spend or enter into a commitment to spend public monies, except with the express approval of an accounting officer or accountable officer.
(2) Before approving a commitment under subregulation (1), an accounting officer or accountable officer shall ensure that—
(a) a condition attached to the approval is complied with;
(b) the expenditure or commitment is in accordance with the purpose of the appropriate expenditure vote for the Government Agency;
(c) the commitment may be met within the budget, and it will not give rise to an unauthorized, irregular or wasted expenditure;
(d) the expenditure will contribute to achieving the relevant objective and goal; and
(e) the goods, services or works have been delivered in accordance with the order and payment is made to the correct beneficiary.