(1) Any officer responsible for the financial management of a department shall ensure that acquisition of government stores are made and applied to public purposes in the most economical way. 

(2) Subject to the provisions of any enactment, a head of department shall be the chief authority in relation to the procurement and use of government stores.

(3) A head of department shall be accountable for the proper care, custody and use of Government stores from the time of acquisition until they have been used or otherwise disposed off in accordance with these Regulations.

(4) A department shall procure government stores from only Value Added Tax (VAT) registered persons or entities and any department that requires an exemption for any specific case shall apply to the Minister with the necessary justification.