(1) After promulgation of the Annual Provision Expenditure Act or the Appropriation Act or the Supplementary Appropriation Act or the Borrowing Expenditure Act, the secretary of the Ministry of Finance shall provide the relevant secretary with the budget statement including the budget title, sub-heading and amount, details of the sources of expenditure for the projects included in the development budget and budget expenditure. The related authorization letter should be sent. Such budget details and the letter of authorization to spend should be sent to the Auditor General's Office and the Controller General's Office.
(2) According to sub-rule (1) within fifteen days of receipt of the budget statement and authorization to spend, the concerned secretary shall send to the head of the department and to the head of the office subordinate to the head of the department or the head of the office conducting the program the official budget statement of the approved program and the source of expenditure and the authorization to spend the budget will fall The concerned secretary shall also send such official budget statement, program and spending authorization letter to the Comptroller General's Office and the relevant Fund and Accounts Comptroller's Office.
(3) According to sub-rule (2), after receiving the office budget statement, program and spending authority, the relevant office shall request the budget release to the relevant Fund and Accounts Controller office by filling in the form prescribed by the Comptroller General's Office. When requesting the budget statement and sending it, the breakdown of the allocation expenses for the previous month should be submitted. In this way, when requesting the withdrawal, the monthly distribution of all transactions including revenue, bond and operating fund established according to the prevailing law must be submitted to the office of the Controller of Funds and Accounts.
(4) According to sub-rule (3) after submission of the budget release request from the relevant office, if the monthly distribution of all the transactions done under the revenue, bond and operating fund of that office established in accordance with the prevailing law has been submitted, the approval of that office from the relevant fund and accounting controller office. Staying within the budget, budget release as determined by the Comptroller General's OfficeArrangements should be made to deposit the amount in the account of the concerned office and the notification of the same should be given to the concerned office and also to the office giving the authority to spend the budget. In this way, when disbursing the budget funds, such funds should not be disbursed until the budget funds have been blocked by the Ministry of Finance or the Taluk Ministry, Department of the relevant office. However, after the budget funds have been withdrawn and spent, if the withdrawal is written to be withheld, the relevant Treasury and Accounts Controller's office must inform the Taluk Ministry or department of the concerned office that it is unable to withhold such withdrawal.
(5) According to sub-rule (4), when disbursing the budget amount, the disbursement shall be made according to the procedure prescribed by the Comptroller General's Office in relation to the plan that includes foreign aid or loan aid.
(6) In the event that the Appropriation Act has not been passed, or in the event that the Appropriation Act has been passed and the documents as per sub-rules (1) and (2) have not been received, the budget disbursement process shall be as prescribed by the Comptroller General's Office.
(7) Regardless of what is written in sub-rules (3), (4), (5) and (6), in accordance with the payment order given by the relevant office, the budget allocated for the government office in the district should be paid in writing from the office of the relevant fund and accounting controller. The method will be as prescribed by the Comptroller General's Office.
(8) Notwithstanding anything written elsewhere in this rule, the Ministry of Finance may prescribe additional procedures regarding the disbursement and expenditure of budget funds.