(1) When requesting release of expenses from contingency fund for any emergency work, the requesting officer shall submit the following details and request through the Ministry of Finance:-

p>(a) details of contingency work, expenditure required and amount required,
(b) If additional expenses are claimed, the reason and amount required,
(c) Unmovable cause after emergency work,
(d) An indication of the consequences of not spending immediately,
(e) Probability of the period for which the expenditure will be required,
(f) The officer who spends the amount of contingency fund and his/her office.

(2) According to sub-rule (1), the Ministry of Finance shall submit to the Government of Nepal, the Council of Ministers and release it in accordance with sub-rule (1) of rule 3. The amount will be given from the contingency fund in the form of advance and after giving the amount, the Ministry of Finance should notify the Auditor General's Department and the Auditor General's Office.