(1) The duty and responsibility of the Comptroller General's Office to keep the accounts of the accumulated fund up to date and to prepare its annual financial statements shall be the responsibility of the Comptroller General's Office, and the Comptroller General's Office may assign responsibility to the government office, Nepal Rastra Bank and other banks for filing accounts and other tasks.
(2) It shall be the duty of all the concerned offices and banks to comply with the responsibilities prescribed under sub-section (1).
(3) Other procedures related to operating the reserve fund, keeping central accounts and preparing financial statements shall be as prescribed.