Is a Government order required to be issued before the supply or service is provided?

reasury Instruction 169D (d) and PP/PK 4.2 Appendix 5 stipulate that a Government order must be issued before or at the time the goods/services are ordered.

For cases involving periodic/monthly services, the Government order must be issued before the service begins or at the latest, on the first day the service starts in that month.

Additionally, subject to procurement methods under PK7, the Government order can be issued after the supply is received, specifically for contracts that have been granted exemptions by the Ministry of Finance (MOF).