(1) A payment certificate must be in a form that it cannot be duplicated by a person other than the person authorized by the accounting officer to certify the payment.
(2) Without prejudice to subregulation (1), a payment certificate must—
(a) clearly identify an accounting officer certifying the payment;
(b) use information which is personally generated at the time of the certification by an accounting officer and does not originate from a stored location as part of an automated process.