S.L. 601.1 · General Financial Regulations (S.L. 601.1)
S.L. 601.1 Art. 65Payees.
(1) Payments shall in all circumstances be made only to the persons named in the vouchers or to their properly authorised representatives.
(2) Where the payee will be unable to sign in acknowledgement of receipt, he shall instead make his mark in the presence of a person, other than the paying officer, who shall be a witness to the identity of the payee and to the payment made to him and to that effect shall sign the receipt.
(3) When payment is made to persons other than those named on the voucher or paylists, the authority in virtue of which payment can be made to them shall be registered in the department and noted on the vouchers.