(1) According to this Act, if any plan or program for which funds are allocated to be implemented by any agency of the Government of Nepal should be implemented through the provincial and local levels, the relevant ministry of the Government of Nepal shall decide to implement the program through the provincial and local levels.
(2) When requesting additional funds for the implementation of plans or programs transferred through conditional grants to the provincial and local levels in accordance with this Act, the request shall be made through the relevant ministry of the Government of Nepal.
(3) According to sub-section (2), if additional funds are requested, the Government of Nepal, the Ministry of Finance may decide to provide additional funds based on the progress of such plan or program. The additional disbursed amount should be included in the annual budget of the relevant local level and approved by the relevant provincial assembly, village assembly or city assembly, and accounting and reporting should be done.
(4) Regardless of what is written in this Act or existing laws, if any plan and program on the capital side included in the provincial and local level budgets and programs is deemed necessary by the provincial and local levels to be implemented through the relevant office of the Government of Nepal, the relevant Ministry of the Government of Nepal and the Government of Nepal, Finance With the approval of the Ministry, it can decide to implement such a plan or program through the relevant office of the Government of Nepal.
(5) The information of the decision according to sub-section (1), (3) and (4) shall be given to the relevant ministry of the Government of Nepal, the Comptroller General's Office, the relevant provincial and local levels, the relevant Treasury and Accounts Comptroller's Office and the relevant Provincial Accounts: Comptroller's Office.
(6) If a decision is received to be implemented by the province and local level in accordance with sub-section (1) or to make additional funds available in accordance with sub-section (3), the relevant fund and accounting controller office shall assume the authority to spend that decision in the Single Account Fund System of the Government of Nepal of the respective province or local level. The office as a federal body is given an office code and withdrawal of funds from the same code according to the prevailing federal lawshould be given.
(7) According to sub-section (4), if a decision to implement plans and programs is received through the relevant office of the Government of Nepal, in the case of provincial plans and programs, the provincial accounting controller office or the provincial accounting unit office shall be authorized to spend the said decision. In the single account fund system of the respective province, the amount should be disbursed to the relevant office of the Government of Nepal by giving the office code as a provincial body.
(8) According to sub-section (4), if the plan and program of the local level is decided to be implemented through the relevant office of the Government of Nepal, the local level shall make the disbursement in the name of the federal body in the various accounts in the office of the controller of funds and accounts.