Local Economic Administration Rules, 2064

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Rule 5
Keeping Accounts of Income up to date

(1) The Village Development Committee shall prepare and keep up-to-date the statement of income statement as per the heading mentioned in Schedule-1 of its income account. Authentic documents related to income should also be kept in a sequential manner.
(2) When keeping accounts according to sub-rule (1), necessary supporting records shall be prepared and maintained so that the nature of income is separated.
Local Economic Administration Rules, 2064
Chapter - 2
Rule 3: Accounts and Principles of Village Development CommitteeRule 4: Understanding and Filing Income AmountsRule 5: Keeping Accounts of Income up to dateRule 6: Provisions relating to fund operationsRule 7: Arrangement of Accounts to be held in Gau" Development CommitteeRule 8: Expenditure from approved budgetRule 9: Proceedings relating to expenditure of fundsRule 10: The chairman will monitor financial transactionsRule 11: Accepting Cost EstimatesRule 12: Accepting bids or sealed bidsRule 13: Officials to receive technical consultation or other servicesRule 14: Approving Variation OrderRule 15: For the purpose of Section 53 of the Project Inspection and ModificationRule 16: Provisions related to sale and transferRule 17: AuctioneerRule 18: The village development committee should keep the structure of the Sresta
Chapter - 3
Rule 19: Principles of Municipal AccountsRule 20: Understanding and Filing Income AmountsRule 21: Keeping Accounts of Income up to dateRule 22: Provisions relating to the operation of municipal fundsRule 23: Provisions relating to accounts in the municipalityRule 24: Expenditure from approved budgetRule 25: Proceedings relating to expenditure of fundsRule 26: Approving Cost EstimatesRule 27: Official for accepting bids or sealed bidsRule 28: Officer receiving technical consultation or other serviceRule 29: Accepting Variation OrdersRule 30: Project investigation and modificationRule 31: AuctioneerRule 32: For the purpose of sub-section (2) of Section 126 of the Financial AidRule 33: Special fundsRule 34: Extent of Administrative ExpenditureRule 35: Expenditure for the development of BhipariRule 36: Provision of internal audit branchRule 37: Work, Duties and Powers of the Internal Audit BranchRule 38: Selection of auditorsRule 39:
Chapter - 4
Rule 40: Accounts of District Development Committee and Principles thereofRule 41: Understanding and Filing Income AmountsRule 42: Keeping Accounts of Income up to dateRule 43: Provisions relating to fund operationsRule 44: Provisions relating to accounts in District Development CommitteeRule 45: Expenditure from approved budgetRule 46: Proceedings relating to expenditure of fundsRule 47: Approving Cost EstimateRule 48: The authority to approve tenders or sealed quotationsRule 49: Officials seeking technical consultation or professional servicesRule 50: Approving Variation OrderRule 51: Project investigation and modificationRule 52: AuctioneerRule 53: Financial AssistanceRule 54: Special fundRule 55: Extent of Administrative ExpenditureRule 56: Expenditure for coming to BhaipariRule 57: Provision of internal audit branchRule 58: Work, Duties and Powers of the Internal Audit BranchRule 59: Choice of Final AuditorRule 60: District development committee should keep the structure of the district
Chapter - 5
Rule 61: Purchasing arrangementsRule 62: A procurement plan should be preparedRule 63: Cost estimates should be preparedRule 64: Cost estimation of construction worksRule 65: Cost estimation of goodsRule 66: Cost Estimation of Consulting ServicesRule 67: Cost estimation of other servicesRule 68: Cost estimates should be updatedRule 69: Goods produced in Nepal must be purchasedRule 70: Provisions relating to existing list (Standi List)Rule 71: If you have permanent account number and value added tax registration certificate, you should purchaseRule 72: Choice of Purchase AgreementRule 73: Type of contract for purchase of goods or other servicesRule 74: Choice of procurement contract for construction workRule 75: Contract for the purchase of consulting servicesRule 76: Provisions relating to direct procurementRule 77: Provisions relating to Sealed DeedsRule 78: To be procured through biddingRule 79: Prequalification methodRule 80: Basis of qualificationRule 81: Grounds of Eligibility of Bidders to Supply GoodsRule 82: Eligibility Bases of Construction ProfessionalsRule 83: Basis of Qualification of Provider of Consulting ServicesRule 84: Eligibility Basis of Joint UndertakingRule 85: Can request documents that reveal economic and financial capacityRule 86: Arrangements for sub-contractingRule 87: Matters to be Mentioned in the Bidding DocumentsRule 88: Non-discriminationRule 89: Details of agent to be mentionedRule 90: Rule 91: Language of biddingRule 92: Matters to be mentioned in the technical details of the goodsRule 93: Matters to be mentioned in the technical details of the construction workRule 94: Matters to be mentioned in the details of other servicesRule 95: Documents to be included in the bidding documentsRule 96: Instructions for preparation and submission of tendersRule 97: Approval of documents related to biddingRule 98: Bidding ProcedureRule 99: The cost estimate should be disclosed in the notice of tenderRule 100: Notice to be givenRule 101: Construction Site TourRule 102: Meeting prior to submission of bidsRule 103: Bid suretyRule 104: Bid Validity PeriodRule 105: Copies of bids to be submittedRule 106: Registration book to be kept and compensation to be paidRule 107: Security of bidsRule 108: Bid Withdrawal or AmendmentRule 109: Bid openingRule 110: Bid evaluation report to be submittedRule 111: Examination of completeness of tendersRule 112: Evaluation of bidsRule 113: Evaluation of the technical, commercial and economic aspects of the bidRule 114: Special evaluation of tenders for construction worksRule 115: Report to be submittedRule 116: Returning samples of goodsRule 117: Provisions related to purchase agreementRule 118: A performance bond must be submitted to contractRule 119: Acts relating to the execution of contractsRule 120: To be insuredRule 121: Advance Payment and Disbursement ArrangementsRule 122: Pre-Shipment InspectionRule 123: Inspection and Acceptance of GoodsRule 124: Auction sale and collection of goodsRule 125: Job Acceptance ReportRule 126: Variation OrderRule 127: Price adjustmentRule 128: Extendable period of purchase agreementRule 129: Predetermined compensationRule 130: Inspection of bills or invoicesRule 131: Payment of bills or billsRule 132: Final paymentRule 133: Work completed report to be submittedRule 134: A reward can be given to those who complete the work before timeRule 135: Payment to be made on termination of contract of purchase on subsistance basisRule 136: Remedies for breach of contract of saleRule 137: Dispute resolution mechanismRule 138: Resolving disputes through arbitratorsRule 139: Provisions relating to procurement of consultancy servicesRule 140: Terms of reference should be preparedRule 141: A short list should be prepared after asking for letter of intentRule 142: Request a proposalRule 144: Choosing a Consulting Services Procurement MethodRule 145: How to open an offerRule 146: How to Evaluate Technical ProposalsRule 147: Valuation report to be preparedRule 148: Notification to be given to successful bidder during technical proposal evaluationRule 149: Opening a financial offerRule 150: Evaluation of Financial ProposalsRule 151: Bidder's ChoiceRule 152: Provisions relating to procurement of other servicesRule 153: Procedure for causing maintenance of goodsRule 154: A design can be purchased through a competitionRule 155: Arrangements for work by consumer committeesRule 156: Tasks, Duties and Rights of Consumer CommitteeRule 157: Arrangements for carrying out work through public private partnershipRule 158: Provisions relating to purchase under special circumstancesRule 159: Document related to purchase action should be providedRule 160: Public Notice of Purchase AgreementRule 161: Consultants should not show interestRule 162: Can Supervise and InvestigateRule 163: Notification of Incitement, Corruption or Fraudulent BehaviorRule 164: BlacklistingRule 165: Purchases should be made in accordance with the charity's procurement guidelinesRule 166: Provisions relating to review of procurement proceedings or decisions