Section 29, The Government Budgeting and Accountability Act, 2005

(1) No payment shall be made for work done, goodssupplied or services rendered, whether under a contract or not, in connection with any part of the public service, unless in addition to any other voucher or certificate that is required, the head of the budgetary agency concerned, or any other officer authorised by such head of the agency certifies– (a) that the work has been performed, the goods supplied or the service rendered, as the case may be, and that the price charged by the contract, is reasonable; or (b) where payment is to be made before the completion of the work, delivery of the goods or rendering of the service, as the case may be, that the payment is in accordance with the contract. (2) Where in respect of any contract under which a cost audit is required to be made, the Accountant-General reports that any cost or charges claimed by the contractor should not, in his opinion, be allowed, such costs or charges shall not be allowed to the contractor unless the Minister otherwise directs in writing.