: Since it is desirable to conduct financial procedures such as operation of reserve fund or government fund, formulation of budget, disbursement and expenditure, keeping accounts, arrangement of internal control, audit, unwarranted expenditure and collection of collections, etc. in a regular and systematic manner, Mr. 5 In the twenty-seventh year of the reign of Maharajadhiraj Birendra Bir Vikram Shahdev, Parliament made this Act.