(1) A payment instrument must—
(a) contain the particulars of each service, such as, dates, numbers, quantities, distances, and rates to enable a payment instrument to be checked without reference to any other document;
(b) specify—
(i) the amount of the payment in figures and words,
(ii) the appropriate authority for expenditure or payment,
(iii) in the case of non-appropriated items, the budget classification of the Estimates;
(c) except as provided in regulation 55, be written and signed;
(d) be supported by—
(i) the required certificates and endorsement,
(ii) a claim, an invoice, or other relevant document.
(2) For the purposes of subregulation (1)(c) —
(a) an electronic signature can be used to sign a payment instrument;
(b) except as authorized under regulation 55, a stamped facsimile signature cannot be used to sign a payment instrument.
(3) The original of each payment instrument must be signed by an accounting officer or his or her delegate.
(4) A copy of a payment instrument must be initialled by an accounting officer or his or her delegate and clearly marked “copy not for payment”.