Government Procurement: the accountant does not have the power to judge the legality of purchase orders.
Rule n ° 1:
In order to assess the validity of the claims, the accounting officer must exercise control over the production of the supporting documents provided and verify that they are of sufficient character to justify the expenditure incurred.
Rule n ° 2:
In case of doubt as to the sufficiency of the justifications produced, it is for the accounting officer to suspend the payment and to ask the authorizing officer to communicate to him anything capable of enabling him to exercise full control of the regularity of the documents which he responsibility.
Rule n ° 3:
On the other hand, it is not up to the accountant to judge the legality of the purchase orders in question. Thus, an accountant does not have to suspend the payment of a public contract on the sole ground that the purchase orders issued were of a date subsequent to that of the invoices.