Section 46: Vote book

(1) Each vote controller and each agent in receipt of a departmental warrant shall maintain a vote book, in the form prescribed under these Regulations, to record commitments and expenditure on all votes under his or her control, including recurrent expenditure, capital expenditure and below- the-line accounts. (2) The vote book shall represent the department's comprehensive and up-to-date record of provisions authorized by the approved estimates or by official warrants, as amended by authorized virement, re-allocations and supplementary estimates. (3) A record must be kept in the vote book of the commitment of funds when local purchase orders, contract certificates and payment vouchers are raised, and their ultimate disbursement when payments have been made.