The purpose of the Certification of Warrants
A warrant is a written authority to spend specified sums during the financial year from government funds. It has to be signed by the Chief Executive Officer of Ministry Of Finance, Controller and Auditor General and the Head of State. Hence the CAG audits and certifies each warrant for in any single financial year for the annual Appropriation and Supplementary Acts.
The Certification of Warrants is stipulated in Public Finance Management Act 2001 number 31.