Financial regulation Number (FR) Page 1 GENERAL 5 2 RISK MANAGEMENT & INTERNAL CONTROL 6 3 ACCOUNTS & AUDIT 7 4 BUDGET & PRECEPT 8 5 PROCUREMENT 9 6 BANKING & PAYMENTS 11 7 ELECTRONIC PAYMENTS 13 8 CHEQUE PAYMENTS 14 9 PAYMENT CARDS 14 10 PETTY CASH 15 11 PAYMENT OF SALARIES & ALLOWANCES 15 12 LOANS & INVESTMENTS 16 13 INCOME 16 14 PAYMENTS UNDER CONTRACTS FOR BUILDING OR OTHER CONSTRUCTION WORKS 17 15 STORES & EQUIPMENT 17 16 ASSETS, PROPERTIES & ESTATES 17 17 INSURANCE 18 18 SUSPENSION & REVISION OF FINANCIAL REGULATIONS 18 Appendix 1 – Tender Process 19