(1) The Office of the Comptroller General shall submit to the Department of the Auditor General, within the period specified by the Auditor General, the financial statements of the accounts of allocation, revenue, bonds, foreign grants and loan assistance and investment and the central account of the financial year in addition to the accumulated funds.
(2) The Accountable Officer shall prepare and submit the central financial statement of the entire income and expenditure of each financial year including the subordinate office to the Office of the Comptroller General and the Department of the Auditor General.
(3) The responsible person shall file the account of the transaction and the related documents in the prescribed office or before the auditor as prescribed.
(4) According to sub-sections (2) and (3), if a request is made for an extension of the deadline by showing good reason for not being able to file the accounts, an officer above one level may extend the deadline up to a maximum of thirty-five days.
(5) The responsible person who fails to file the accounts even within the period added as per sub-section (4) may be fined by the officer one level above for the first time at the rate of twenty five rupees for each pen and for the second time at the rate of fifty rupees for each pen and if he does the same again the prevailing law Departmental action can also be taken accordingly.
(6) The accounting officer or responsible person shall file the accounting and financial statements within the time limit set by the Auditor General's Department. However, if the filing is not filed within the specified period, the auditor general or the officer designated by him may extend the period up to a maximum of thirty-five days, if the responsible accounting officer or the responsible person requests for an extension of the deadline by showing reasonable excuse.
(7) If an extension of the deadline is not requested in accordance with sub-section (6) or if the accounting and financial statements are not filed even within the extended deadline, the Auditor General may give instructions to the accounting officer if he is the responsible person and to the officer one level above if he is the accounting officer, and it is his duty to comply with such instructions. will be.
(8) If the accounting and financial statements are not filed despite giving instructions according to sub-section (7), PDepartmental action can also be taken according to existing laws.
(9) Other procedures related to the filing of revenue, cash, securities and bonds and keeping their accounting records up-to-date shall be as prescribed.