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Rule 33
Returning the remaining amount during the whole year or filing the return of the amount
The amount that remains unspent within the financial year should be returned as follows:-
(a) The non-freezing budget subheadings shall be determined by the Comptroller General's Office each year. Except in the case of sub-headings that are not frozen, the concerned office shall close the financial transaction by paying the amount to be paid at least seven days before the end of the year. Thus, after closing the financial transaction, the remaining amount shall be updated by the concerned office to the relevant fund. And should be returned to the Controller of Accounts office.
(B) At least five days before the end of the year, the relevant Treasury and Accounts Controller Office shall inspect all the offices in the district whether they have done or not according to Clause (A) and in the case of the office that does not do so, the bank account shall be suspended.
(c) Even after the time of Clause (a), if the office has to spend on essential work, the payment shall be made with the approval and release from the relevant Fund and Accounts Controller's office.
(d) In relation to whether each office has kept the accounts up to date or not, prepared the necessary details or not, the relevant Treasury and Accounts Controller's Office shall conduct a casual inspection and report to the Taluk Office and the Controller General's Office if it is not found to have been done accordingly.