(1) The internal audit of the revenue earned in the office shall be conducted by the relevant Treasury and Accounts Controller Office as prescribed by the Comptroller General's Office. If the accounts are revised during the final audit, the relevant office shall prepare the revised financial statement and give it to the relevant Treasury and Accounts Controller's Office.
(2) If the revised account is received according to sub-rule (1), the relevant Treasury and Accounts Controller Office shall submit the final statement with the revision to the Controller General's Office. The Comptroller General's Office also has to prepare the final statement in accordance with the rule 16 with the Central Revenue Account prepared by the Taluk Office.