(1) After the issuance of the Provisional Expenditure Act or the Appropriation Act, according to the approved budget statement, based on the authorization given by the Ministry of Finance, according to the order of the Comptroller General's Office, funds will be disbursed from the accumulated funds through the bank in the name of the relevant office.
(2) As soon as the office budget statement and spending authority is received from the Ministry of Finance, the relevant ministry shall give spending authority to the head of the department and the head of the department to the head of the subordinate office. But in the case of offices that are not departments, the ministry can give authority to the head of the office.
(3) After disbursement of funds in the name of the office in accordance with sub-section (1), the bank account shall be operated in the name of the office with the joint signature of the officers specified by the Office of the Comptroller General.
(4) The head of the respective office shall be responsible for spending the approved allocation amount from the Office of the Controller of Funds and Accounts, spending it within the authorized and approved budget, keeping or forcing to keep accounts, submitting accounts, conducting audits, and making unwarranted spending.
(5) According to the Provisional Expenditure Act and the Appropriation Act, other procedures related to the disbursement of government funds and the operation of the fund shall be as prescribed.