If the amount advanced from the contingency fund does not need to be spent or if it remains unspent, the officer requesting the advance shall state that the emergency work has been completed or is unlikely to be done. Within 35 days from the agreed date, such outstanding amount should be filed in the general fund. After depositing the amount in the accumulated fund in this way, the said officer should inform the Ministry of Finance, the Auditor General's Department and the Comptroller General's office.