(1) The Government of Nepal and the Provinces may spend in accordance with the Act in a manner that does not exceed one-third of the estimated expenditure for the current financial year when the Appropriation Bill is under consideration.
(2) When the appropriation bill is under consideration, the local level may spend not more than one-third of the current financial year's expenditure in accordance with the law.
(3) The amount spent as per subsection (1) and (2) shall be included in the appropriation bill.