(1) The Government of Nepal may make necessary guidelines, procedures or standards for the implementation of this Act.
(2) Notwithstanding anything written in sub-section (1), if it is deemed necessary for the implementation of the program included in the approved annual program and the funds have been allocated, the relevant ministry of the Government of Nepal may make a procedure with the consent of the Government of Nepal and the Ministry of Finance. Such procedures shall be posted on the website within seven days of approval.
(3) The guidelines, procedures and standards according to sub-section (1) shall be published in the Nepal Gazette. (4)-The Government of Nepal, the Ministry of Finance may issue necessary guidance regarding the spending of funds allocated in accordance with this Act.