Section 53

When a Controlling Officer finds it necessary to incur expen-diture through an officer of another Department he shall authorise such expenditure by the issue of a Departmental Warrant. All Depart-mental Warrants shall be numbered serially and shall contain details of the work or service to be performed, the amount of expenditure to be incurred, and quote the relevant State Financial Officer's Warrant under which the Controlling Officer is operating.