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Validation of expenditure is the act whereby the authorising officer responsible: (a) verifies the existence of the creditor’s entitlement; (b) verifies the conditions in which payment is due; (c) determines or verifies the reality and the amount of the claim.
1. Validation of any expenditure shall be based on supporting documents attesting the creditor’s entitlement, on the basis of a statement of services actually rendered, supplies actually delivered or work actually carried out, or on the basis of other documents justifying payment. 2. The validation decision shall be expressed by the signing of a ‘passed for payment’ voucher by the authorising officer responsible. 3. In a non-computerised system, ‘passed for payment’ shall take the form of a stamp incorporating the signature of the authorising officer responsible. In a computerised system, ‘passed for payment’ shall take the form of validation using the personal password of the authorising officer responsible.
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