i) If a payment voucher is not properly authorized by the head of the department or a person appointed by him, such as a deputy or authorized spending officer.
ii) If a payment voucher is not accompanied by all relevant documents and certifications as approved by the Controller and Accountant-General.
iii) If a payment voucher is not a lawful charge on an appropriation (vote) authorized in the approved estimates.
iv) If the payment of the voucher would result in expenditure exceeding the appropriation.
v) If the payment of the voucher would reduce the balance available in the vote, making it insufficient to meet commitments charged against it.