(1) As mentioned in Rule 19, it shall be the duty of the head of the office to prepare the budget and program required by the office for the coming year in the format of Schedule-1 and submit it to the taluk office within the time set by the Ministry of Finance.
(2) When submitting the budget and program according to sub-rule (1), the concerned office shall attach and send the progress report up to six months of the current year in the format as per schedule-2. Also, if there is a current program or project, the total amount and cost of the work to be done, the amount and cost of the work completed up to last year, the amount and cost of the work to be completed in the current year, the amount completed in the current six months, and the amount and budget if it is to be continued in the next year. should also be submitted.
(3) When preparing the annual budget program and implementation schedule, attention should also be paid to the issues of making cost estimates, inviting and accepting bids, gathering the support of local bodies or consumer committees, and implementing materials by providing and transporting them. Correspondence and discussion regarding the cooperation and approval with other agencies to implement the program smoothly and to complete the work within the stipulated time, as well as preparing cost estimates and approving the contract and lease should be completed in the first quarter.
(4) When the offices submit the expenditure related budget, they should also prepare and submit the revenue estimate of the revenue amount raised from their office in the format specified in the budget directive.
(5) In formulating the program budget, the financial administration branch chief should participate.
(6) If there is an instruction from the Government of Nepal to submit the supplementary budget, it should be done in accordance with the instructions.