(1) Personal responsibility of the government rupees taken over by them as a deposit and keeping their accounts. It will belong to the heads of subordinate units, units, sub-units, depots, departments and bases, and those heads must spend within the scope of the approval given by the Government of Nepal, the Ministry of Defense.

(2) According to the title, the account of income and expenditure should be submitted immediately in the prescribed format.

(3) Before writing any expenditure in a pen, those chiefs will check it thoroughly and the amount of money that will be spent from the amount released for the expenditure of the Government of Nepal, the Ministry of Defence. Yes, no, they will make sure. All the receipts, bills, compensations that have been spent must be signed and verified by them.

(4) Those chiefs should fully supervise their subordinates who receive and spend government funds, and do not commit any kind of fraud, embezzlement, Care should be taken so that no loss or negligence can occur and proper arrangements should be made to keep government money safe. Even if the work he is supposed to do is done by the staff under him, the responsibility of his chief will remain.

(5) That chief should send the monthly financial statement according to the format to the Office of Controller of Defense Accounts and Stores, Government of Nepal, Ministry of Defense. It will also be his responsibility to submit bills, receipts, compensations or other proofs of all pen expenses to the said office within 3 days of the expenses being recorded. The information should be kept by those chiefs. (7) Those chiefs should submit the approval to the Controller of Defense Accounts and Stores Office, Government of Nepal, Ministry of Defense when purchasing goods under the contract above their authority.

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