Execution and control of public spending
- Prudence in spending public money
- Restriction on sanctioning expenditure for personal advantage
- Justifying expenditure benefiting particular recipients
- Expenditure sanction by a competent authority
- Linking expenditure sanction to available provision
- Spending within the approved amount and purpose
- Departmental responsibility for financial controls
- Anticipating savings and excess expenditure
- Surrender of savings and lapse of unused annual provision
- Avoiding a year-end rush of expenditure
- Certification of grant use against its sanctioned purpose