(1) An accounting officer or a public officer delegated by an accounting officer shall approve a payment instrument.
(2) A payment instrument under subregulation (1) must be—
(a) made in favour of the person to whom payment is due;
(b) accompanied by supporting documents as approved by the Accountant General.
(3) In the case of an overseas procurement, the shipping documents must be provided.
(4) Where shipping documents are unavailable, a letter of guarantee of delivery from the supplier or any other relevant documents acceptable by the Accountant General may be provided.
(5) In executing a payment, the following payment instruments may be used—
(a) an electronic bank transfer;
(b) a cheque, as provided for in regulation [56];
(c) a journal;
(d) cash;
(e) Central Bank Digital Currency.
(6) An instruction that is transmitted electronically by a data communication network or recorded on an electronic device, is acceptable for use by the Accountant General.
(7) The Accountant General shall consult with the Director of Finance and the Director of Audit on the security of acceptable payment instruments.