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Rule 3
Operation of Reserve Fund

(1) There shall be such accounts as may be prescribed by the Office of the Controller General of Accounts from time to time for the operation of the accumulated fund.
(2) The operation of the accounts as per sub-rule (1) shall be done by the Office of the Controller General of Accounts or the Office of the Controller of Funds and Accounts or other offices as determined by that office.
(3) The amount remaining at the end of the financial year in the accounts as per sub-rule (1) shall be allocated as prescribed by the Comptroller General's Office.