(1) All types of income received in the name of the municipality shall be deposited in the treasury of the municipality as per section 125 of the Act.
(2) It is not possible to conduct business operations directly from the fund of sub-rule (1).
(3) For operations level transactions, the municipality should open a current expense account and a past expense account and conduct business.
(4) Based on the budget and program approved for the purpose of the transaction as per sub-rule (3), money shall be transferred from the municipal fund to the operating level and the subject branch of the municipality to the current expense account if it is for current expenses and to the previous expense account if it is for past expenses.
(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 Nepal government that does not need to be frozen and the amount of the municipality's own income should be kept in account for the next financial year.
(6) After receiving the refund according to sub-rule (5), if any subsidy received from the Government of Nepal needs to be frozen, 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if it is not sent back to the relevant agency for the purpose of freezing, then the said amount should be deducted and withdrawn.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 municipal funds go to the special fund accounts opened as per the rules to carry out work of a special nature, as long as the special fund remains in existence, at the end of the financial year, the amount can be spent in the special fund account in the next financial year.