(1) When preparing the statement of public expenditure according to section 16, the government of Nepal, state and local levels shall prepare a medium-term expenditure structure including the projection of expenditure for the next three financial years.
(2) The following details should be disclosed in the mid-term expenditure structure to be prepared in accordance with sub-section (1):-
(a) Objectives of the proposed scheme,
(b) Evidence of the need to carry out a feasibility study or allocate expenditure for the proposed scheme,
(c) the financial year in which the proposed plan may be implemented and the returns and achievements that may be achieved in the following two financial years,
(d)  a statement of expenditure required to carry out the proposed scheme,
(e) Projection of the returns and achievements to be obtained from the sources of expenditure and the amount expended,
(f)  the medium term expenditure strategy of the proposed scheme and its consistency with the annual expenditure,
(g) If there is an operational plan, the exact details of whether the target has been achieved according to the expenditure allocated in the last financial year.
(3) Notwithstanding anything written in sub-section (1), the provincial and local levels may prepare the medium-term expenditure structure according to the same sub-section for three years from the date of commencement of this Act based on their own priorities and needs.