(1) An accounting officer may withhold a transfer or subsidy, with the approval of the responsible Minister, if—
(a) he or she is satisfied that conditions attached to the transfer or subsidy have not been met;
(b) financial assistance is no longer needed;
(c) the agreed objectives have not been achieved;
(d) the transfer or subsidy does not provide value for money in relation to the objective.
(2) A Government Agency may not transfer funds to an entity outside the Government, other than in accordance with the Appropriation Act.