(1) When transferring or donating government cash, tangible goods or real estate to any person or organization or giving financial assistance, the Government of Nepal may decide to give or not to give it on the recommendation of the Ministry of Finance. When transferring movable and immovable property owned by one government agency to another government agency, the government of Nepal will take the consent of the relevant ministry. But this rule shall not be deemed to prejudice the provision of the following financial assistance included in the annual budget:-
(a) Financial aid given by the decision of the Ministry of Home Affairs or the Government of Nepal in case of natural calamities,
(b) Amounts determined by the decision of the Government of Nepal to provide financial assistance and donation fees to schools and national and international organizations,
(c) The amount of financial assistance or subsidy determined by the Government of Nepal by making rules or making a decision,
(d) Goods to be distributed to the target group according to the approved annual program (such as seeds, plants, plants, etc.).
(2) When submitting the budget for giving cash or in-kind financial assistance mentioned in the restrictive phrase of sub-rule (1), as much as possible, the target, program and cost estimate and which rule or decision should be submitted clearly should be submitted.
(3) Apart from the annual nature, the amount included in the budget to any government or non-government office, organized association, organization and institute for special type of program, project shall be given through the relevant ministry. In this way, taking the statement of income and expenditure progress of the amount given to the related association, institution or institute, whether the amount has been spent or not, according to the target or not, audited or not according to the prevailing law, study and monitor the annual statement. It will be the responsibility of the relevant ministry to prepare and send it to the relevant office of the Controller of Funds and Accounts and to the Ministry of Finance.
(4) Village Development Committees, Municipalities and District Development Committees from the grants received from the Government of Nepal, such bodies shallIt will be the responsibility of the Ministry of Local Development to prepare the details of the physical achievements and financial reports of the programs that have been spent and conducted in accordance with the existing law and whether or not they have been audited. (5) In accordance with sub-rule (4), the Ministry of Local Development shall make necessary arrangements in each district to prepare the details as per sub-rule (4) by monitoring the plan, evaluation of the program and monitoring the goals and progress of the program conducted by the local body with government subsidy.
(6) When granting grants, plans, programs and costs should be disclosed as much as possible.