( d ) Whether goods and services have been procured in accordance with the procedures provided for in the Financial Regulations and Rules of the Tribunal ; ( e ) Whether goods and services which have been procured are necessary or not excessive , having regard to circumstances and the functions of the Tribunal ; ( f ) Whether the grants given to the Tribunal by the Korea International Cooperation Agency of the Republic of Korea ( KOICA ) and the Nippon Foundation and the Trust Fund for the Law of the Sea maintained in separate trustee accounts are administered in accordance with the relevant memorandums and terms of reference .