Regulation 88

The Head of Department is expected to control the expenditure under his charge in respect of any sub-head provided in the estimates so that the approved provisions will not be exceeded.

The Head of Department shall be responsible for any excess expenditure incurred without proper authority.

The secretary shall maintain accounts for each sub-head and vote, showing actual spending and budget balance of each expense item for all activities.

Monthly statements of these accounts are to be rendered to the Heads of Departments responsible for the respective accounts, who shall upon receipt reconcile these with their own records and notify the secretary of any discrepancy immediately.