(1) Within seven days of the approval of the budget by the assembly, the chief or the chairman shall grant the authority to spend the budget to the chief administrative officer.
(2) Within fifteen days of receiving the authorization as per sub-section (1), the chief administrative officer shall give the relevant division or branch head and the ward secretary the authorization to spend in accordance with the prevailing law along with the program and budget.
(3) The amount authorized under sub-sections (1) and (2) shall be spent within the scope of the approved budget, and the authorized officer shall be responsible for all accounting related matters, including keeping or causing to be kept accounts, conducting audits, and making unjustified embezzlements.
(4) The operation of the local accumulated fund shall be carried out by the chief administrative officer and head of accounts of the rural municipality or municipality and the operation of the fund of the district coordination committee by the district coordination officer and the head of accounts.
(5) The operation of the expense account shall be done by the chief administrative officer of the village or municipality or the authorized level employee and the accounting head or the accounting employee designated by him and the district coordination officer of the district coordination committee or the authorized level employee and the accounting head or the accounting employee designated by him. .
(6) The Chief Administrative Officer shall make necessary arrangements to maintain regularity, frugality, efficiency, effectiveness and propriety in spending the approved budget.
(7) The executive cannot spend the budget beyond the limits and titles approved by the Assembly.