(1) A head of department shall submit monthly statement of revenue and expenditure to the Controller and Accountant-General.
(2) The form of a monthly statement shall be provided for in the Departmental Accounting Instructions and shall include a statement of
(a) expenditure against warrants for the month;
(b) Non-Tax Revenue collected and paid into the Consolidated Fund; and
(c) revenue and expenditure of retained Internally Generated Fund.