: Since it is desirable to make the economic procedure of operation of reserve fund or government fund, formulation of budget, disbursement and expenditure, keeping of accounts, arrangement of internal control, audit, collection of unwarranted expenditure and collection, etc. conducted in a regular and orderly manner, In the twenty-seventh year of the reign of Shri 5th Maharajadhiraj Birendra Bir Bikram Shahdev, Parliament made this Act.