In these Regulations, unless the context or the context otherwise requires,–
(a) “Act” means the Financial Procedures Act, 2055.
(b) "authorized officer" shall mean an officer who has been authorized to spend or disburse for the same in accordance with this regulation and the term also refers to an official acting as a permanent or acting agent.
(c) "Head of Department" means the head of the central level office having the same existence and jurisdiction as the constitutional body and agency or the ministry or the department or department under it.
(d) "Government funds" means funds received by the Government of Nepal in the form of revenue or in any other form.
(e) "Internal control" means the continuous supervision and monitoring work done by the taluk office to ensure that the procedures prescribed by law have not been followed.
(f) "Security money" shall mean the retention money or earnest money or bid bond or performance bond for the same until the completion of any work and the term shall also mean the amount held for the purpose of security for any other reason. .
(g) "Sadar Syaha" means depositing the security deposit in the security deposit account to the government fund in accordance with this regulation.
(h) "Appropriate revenue" means the revenue to be collected on the basis of any apportionment.
(i) "Hashbali revenue" means the revenue received in the form of fees, customs, auction sales, bid form sales, etc. (j) "periodic plan" means a plan to be completed within the time specified by the National Planning Commission.
(k) "Special circumstances" means drought, lack of rain, heavy rains, earthquakes, floods, landslides, natural and divine calamities such as fire and sudden or unexpected special reasons.
(l) "Government balance" means the amount to be recovered as per clause (d) of section 2 of the Act.
(d) "Office of the Controller of Finance and Accounts" meansNale shall be referred to as the Office of the Controller of Funds and Accounts established under the office of the Controller General of Accounts.
(l) "Donor Party" means friendly countries or international or foreign organizations that provide foreign aid (loans or grants) to the Government of Nepal through bilateral or multilateral agreements.
(n) "Direct payment" means the amount to be spent from the funds in the special imprest account or the process of direct payment by the donor party to the related person, firm, company, institution or supplier according to the request of the relevant project office.
(T) "Material aid" means goods received from donor countries or organizations, and the word also refers to immovable assets (turn keys) built and transferred by donor countries or organizations themselves.
(h) "Title" means the grant number mentioned in the statement of expenditure estimate.
(d) “Subheading” means the subheading reference number mentioned in the statement of expenditure estimate.
(d) “heading of expenditure” means the classification of headings in the monetary statement of expenditure estimates.
(N) "Budget Direction" means the booklet issued by the Ministry of Finance to prepare programs and budgets.
(c) "Integrated Central Account" means the accounts prepared annually by the Controller General's Office on the basis of reports received from central level offices and district-wise statements received from the Offices of the Controller of Funds and Accounts, foreign aid received by the government, internal loans, and investments. .