(1) Based on the disbursement given by the Office of the Controller of Funds and Accounts to the district offices, the Comptroller General of Accounts shall prepare a statement of the disbursements of each ministry or constitutional organ and agency towards the resources, grant aid and loan aid of each ministry or constitutional organ and agency within seven days of the monthly payment. Must be submitted to the office.
(2) When submitting the disbursement statement according to sub-rule (1), the disbursement statement which includes the type of material aid, direct payment, turnkey basis aid, donor organization and source of technical and other aid as per sub-rule (2) of rule 85, which is included in the budget but does not have to be disbursed should also be collected and submitted.
(3) The statement of monthly expenses received according to sub-rule (1) of Rule 85 shall be collated with its records by the Office of the Comptroller of Accounts and the Office of the Comptroller General of Accounts shall prepare a statement of cash disbursement expenses of each ministry or constitutional organ and body and submit it to the Office of the Comptroller General of Accounts. will fall.
(4) After receiving the financial statement mentioned in sub-rule (3) of rule 85, the Office of the Controller of Funds and Accounts shall check with its records and check if there are any other matters to be checked, based on the financial statement, the district level annual financial statement shall be prepared and sent to the Controller General's Office. > (5) Based on the financial statement of revenue and bond received from the offices, the Office of the Controller of Funds and Accounts shall prepare the annual financial statement of the district and submit it to the Office of the Controller General of Accounts.