(1) Every head of office shall update the accounts of the transactions of the deposit amount accumulated in the deposit account of his office in the format of Schedule-10, Goshwara Deposit Account and Personal Deposit Account in the format of Schedule-11. A separate bank cash book of the bail amount should be transferred every year.
(2) Each office shall send the financial statement of the bond deposited in the bond account of its office within seven days from the date of payment of the monthly bond and within thirty-five days of the end of the financial year to the relevant office of the Controller of Funds and Accounts and the relevant ministry or department. Based on the bond statement received from the agency under the ministry or department, an annual statement should be prepared and submitted to the Auditor General's office and the Comptroller General's office.
(3) According to sub-rule (2) based on the bond statement received from the relevant office, the relevant fund and accounting controller office shall prepare the district wise bond statement quarterly and annually and submit it to the Comptroller General's Office. Based on that, the Office of the Comptroller General of Accounts will have to prepare a central bond statement.
(4) Every office shall update the bond account and transfer the remaining bond in one financial year to the next financial year.