(1) Regardless of what is written in the prevailing law, the authority to spend the allocated amount subject to the prevailing law shall be vested in the authorized officer from the date of commencement of this Act.
(2) Based on the authority to spend according to sub-section (1), the Office of the Controller of Funds and Accounts shall release the allocated amount to the relevant body.
(3) Spending by more than one agency to an agency: In case of allocation of funds, the head of the agency to which the allocation is made should distribute all the allocated funds to the spending agencies by the end of October 2079 and inform the Government of Nepal, the Ministry of Finance and the relevant Office of the Comptroller of Finance and Accounts. . However, if the allocated amount cannot be distributed within that time period due to any reason, if the head of the agency to which such allocation is made requests for distribution within the month of Kartik of the year 2079, the government of Nepal, the Ministry of Finance can distribute it within the end of December of the year 2079.
(4) The head of the agency receiving funds from the distribution under sub-section (3) shall be deemed to have been authorized to spend such funds.
(5) Regardless of what is written in the prevailing law, the program included in the Ministry Budget Information System shall be considered as an approved program for the purpose of implementing the budget.
(6) According to sub-section (5), if there is a need to amend any program included in the budget information system of the ministry, the relevant body can amend it with the consent of the Government of Nepal, the Ministry of Finance.
(7) Regardless of what is written in sub-section (6), the accounting officer of the relevant agency may revise the program and transfer the amount as follows, so that the annual target of the activities mentioned in the program included in the ministerial budget information system is not reduced. (a) To amend the program so as to further reduce the quantitative target of the activities being carried out within the same budget sub-heading,
(b) If there is a need to transfer money while revising the program according to clause (a), SrTo transfer up to twenty-five percent of the initial allocation under the heading of additional expenses under sub-section (2) of section 20 of the Economic Procedures and Financial Responsibility Act, 2076 without changing the amount,
(c) One budget distributed to more than one agency: If the amount of the same expenditure under the sub-heading has to be reduced from one agency and added to another agency, to amend the program without changing the activities based on the letter of the Office of the Fund and Accounts Controller related to the reduction of the amount. (8): According to sub-section (7), if the accounting responsible officer of the relevant agency has to amend the program and transfer the amount, he shall amend the program and transfer the amount under the following expenditure headings:- 22211, 22212, 22213, 22214, 22221, 22231, 22291, _22311, 22312 , 22313, 22314,. 22315, 22319, 22511, 22512,- 22521, 22522, 22529, 22611,_ 22612, 22619 and 22711.
(9) According to sub-sections (6), (7) and (8) program revision and transfer of funds by the accounting responsible officer of the relevant agency, notification of the ministerial budget. Must be entered into the system.