You are viewing the translated version of आय व्यय ठीकसँग भएको छ भन्ने कुरामा विश्वस्त हुन ध्यान दिनु पर्ने.
Rule 45
To be sure that the income and expenditure have been done properly, the
authorized officer should pay attention to the following things from the point of view of regularity, frugality, efficiency, effectiveness and propriety while disbursing or spending government funds as follows. Even after the transaction and accounting, the transactions that have been done should be checked internally or be convinced that the transactions are correct:-
(a) According to the Fiscal Appropriation Act, the amounts approved under various headings and sub-headings to be spent on services and works have been spent for the same purpose within the approved limits for those services and works.
(b) Financial transactions are in accordance with prevailing laws and evidence of income and expenses has been reached.
(c) Accounts are kept in accordance with the format prescribed by the Office of the Auditor General.
(d) The financial statement depicts the reality of the financial transactions of the period written in it.
(e) The cost of government property is correct and up-to-date. Government property has been properly managed and protected.
(f) There is an internal control system to prevent loss and misuse of cash or property and other government property and it has been followed.
(g) Accounts of revenue and all other incomes and deposits are correct and the methods of collection and accounting have been adequately followed.
(h) The accounts of the amounts allocated and released for the purpose of government loans, guarantees, deposits, debt relief funds and debt relief are correct.
(i) In case of industrial and commercial services, the rules and regulations related to income and expenses, accounting, cash balance and financial transactions are adequate and have been followed.
(j) The organization, management and division of work of the office is efficient and appropriate and the work has been conducted accordingly.
(k) No work has been unnecessarily duplicated by different employees or agencies and necessary work has not been omitted.
(l) The available resources, tools and assets have been properly used and proper arrangements have been made for maintenance and protection so that there is no loss or damage.Who is .
(d) According to the program, progress has been made within the scheduled time and the quality and quantity of the work is also satisfactory.
(d) The purpose and policy of the office is clear and the program has been prepared in accordance with the specified purpose and policy.
(N) The program has been conducted within the limits of the approved cost and the return obtained is reasonable compared to the cost.
(p) The system of keeping statistics of target progress and cost expenditure is sufficient and reliable.
(h) Although it has been spent according to the allocation, it has not been spent in an unreasonable manner or in such a way as to destroy the movable and immovable national wealth. Expenses and withdrawals are reasonable.
(d) Grants of movable and immovable national wealth or assignment of revenue or provision of facilities for mining, forest, water power, etc., in relation to leases, licenses, rights and any other form of revenue or movable immovable national wealth, are issued to give up revenue or movable immovable national wealth.
(d) Periodic financial statements are prepared and submitted on time.
(a) According to the Fiscal Appropriation Act, the amounts approved under various headings and sub-headings to be spent on services and works have been spent for the same purpose within the approved limits for those services and works.
(b) Financial transactions are in accordance with prevailing laws and evidence of income and expenses has been reached.
(c) Accounts are kept in accordance with the format prescribed by the Office of the Auditor General.
(d) The financial statement depicts the reality of the financial transactions of the period written in it.
(e) The cost of government property is correct and up-to-date. Government property has been properly managed and protected.
(f) There is an internal control system to prevent loss and misuse of cash or property and other government property and it has been followed.
(g) Accounts of revenue and all other incomes and deposits are correct and the methods of collection and accounting have been adequately followed.
(h) The accounts of the amounts allocated and released for the purpose of government loans, guarantees, deposits, debt relief funds and debt relief are correct.
(i) In case of industrial and commercial services, the rules and regulations related to income and expenses, accounting, cash balance and financial transactions are adequate and have been followed.
(j) The organization, management and division of work of the office is efficient and appropriate and the work has been conducted accordingly.
(k) No work has been unnecessarily duplicated by different employees or agencies and necessary work has not been omitted.
(l) The available resources, tools and assets have been properly used and proper arrangements have been made for maintenance and protection so that there is no loss or damage.Who is .
(d) According to the program, progress has been made within the scheduled time and the quality and quantity of the work is also satisfactory.
(d) The purpose and policy of the office is clear and the program has been prepared in accordance with the specified purpose and policy.
(N) The program has been conducted within the limits of the approved cost and the return obtained is reasonable compared to the cost.
(p) The system of keeping statistics of target progress and cost expenditure is sufficient and reliable.
(h) Although it has been spent according to the allocation, it has not been spent in an unreasonable manner or in such a way as to destroy the movable and immovable national wealth. Expenses and withdrawals are reasonable.
(d) Grants of movable and immovable national wealth or assignment of revenue or provision of facilities for mining, forest, water power, etc., in relation to leases, licenses, rights and any other form of revenue or movable immovable national wealth, are issued to give up revenue or movable immovable national wealth.
(d) Periodic financial statements are prepared and submitted on time.