(1) Every office shall prepare an annual report of its financial transactions (cash, cash, income-expenditure) within the period of one financial year in the format as per Schedule-14 and send two copies to the relevant Fund and Accounts Controller's Office and one copy to the Taluk within twenty-one days after the end of the financial year. It should be sent to the office.
(2) If there is an operation of a separate government fund other than revenue and bond, the amount allocated in and under a ministry, the financial statements of the annual income and expenditure of the fund must be sent to the Comptroller General's office and the Auditor General's office within fifteen days of the end of the financial year.
(3) If it is necessary to check the information received according to sub-rule (2), the Office of the Comptroller General of Accounts shall conduct the necessary checks and send the consolidated details to the Office of the Auditor General.
(4) One copy of the report submitted according to sub-rule (1) shall be sent by the relevant Fund and Accounts Controller's Office to the Controller General's Office.
(5) If the deadline mentioned in sub-rules (1) and (2) is not reached, it may be extended by a maximum of thirty-five days with the approval of the departmental head or the secretary of the ministry or the administrative head of the constitutional organ and agency.