(1) All types of income received in the name of the District Development Committee shall be deposited in the District Development Fund mentioned in Section 221 of the Act. However, grant funds received from the Government of Nepal through the office of the District Development Committee, money directly sent to the Village Development Committee through the office of the District Development Committee, bond funds and funds received for the implementation of central level programs of the Government of Nepal should not be deposited in this fund. Such amount should be deposited in the account designated by the Ministry and financial transactions should be conducted.
(2) It is not possible to conduct business operations directly from the fund of sub-rule (1).
(3) District Development Committee shall open the current expenditure account and past expenditure account for business operations.
(4) To transfer money from the fund of sub-rule (1) to the operational level and thematic branches of the district development committee to the current expenditure account if it is for current expenditure and to the previous expenditure account if it is for previous expenditure, as required based on the approved budget and program for the purpose of operational level transactions. will fall.
(5) Any amount remaining in the account of sub-rule (4) at the end of the financial year shall be zeroed and returned to the fund of sub-rule (1). Out of the amount received in this way, the amount received from the Government of Nepal that does not need to be frozen and the amount of the District Development Committee's own income should be kept in account for the next financial year.
(6) If any subsidy amount received from the Government of Nepal needs to be frozen while returning the amount according to sub-rule (5), it should be sent back to the relevant agency for the purpose of freezing. If the amount to be frozen is not frozen or if it is not sent back to the relevant agency for the purpose of freezing, then the said amount should be deducted and withdrawn. The disburser should also disburse accordingly. However, as long as the funds from the District Development Fund in the special fund account opened to carry out special work, as long as such special fund remains in existence, the amount can be spent in the special fund in the next financial year without the amount being set to zero at the end of the financial year.