(2) The accounting responsible officer shall understand and regulate any office or officer or related person or employee that he does not agree to regulate directly.
(3) In cases where it is required to be carried out according to the existing law, if it is irregular but it does not appear that there has been any damage to the government, the responsible officer of the relevant ministry, secretariat or constitutional organs and bodies may regularize the accounts on the recommendation of the head of the office and the head of the department. It should be explained as much as possible why there is no harm in regularization.
(4) Except as mentioned in sub-rules (1), (2) and (3), if the accounting officer sees reasonable grounds for not correcting the irregularities, and if there is a need to give permission to regularize the same, then he shall do so in accordance with rule 106.