(1) All salaries and allowances of public officers, and reimbursements to public officers included in a payroll, must be paid by the Accountant General to the public officer, in a bank or financial institution.
(2) For approving payment instruments to facilitate payments by the Government of goods and services under section 11(e) of the Act, the Accountant General shall make payments and issue guidelines for the payment of salaries, wages, and allowances.
(3) An accounting officer shall ensure that the number and positions of employees are consistent with the approved positions, the total cost related to the employee compensation and the payroll is consistent with the budget.
(4) Authorization of appointments, payments and recording of payments must be carried out by separate public officers.
(5) An accounting officer shall certify that all employees paid by the payroll are employed in his or her Government Agency.