Section 32, The Government Budgeting and Accountability Act, 2005

(1) Every payment out of the Consolidated Fund relatingto any appropriation shall be made under the direction and control of the Accountant-General by cash, cheque or other instrument in such form and authenticated in such manner as the Minister may by regulations prescribe. Payment for contracts. contracts. Cheques, etc. Payment for work done. No. 3 Government Budgeting and Accountability Act 2005No. 3 Government Budgeting and Accountability Act 200526 27 (2) Every cheque or instrument issued under the direction of the Accountant-General when paid, shall, unless otherwise directed by the Minister, be delivered into his custody for examination and adjustment with the statement of cheques or other instruments issued. (3) The Minister may, after consultation with the Auditor- General, make regulations relating to the destruction of cheques or other instruments.