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Section 3
Allocation
(1) Authorized by this Act to spend from the Federal Reserve Fund: the amount will be allocated for the financial year 2079/080 for the services and work to be done by the bodies mentioned in Schedule-2: Mahal 3.
(2) According to sub-section (1) of the amount allocated for the services and works to be carried out by the agencies mentioned in Schedule-2, if there is a surplus in the number of grants and if it appears that there is a shortage in the number of grants, the Government of Nepal, the Ministry of Finance, the government of Nepal, the Ministry of Finance, the grant that is insufficient from the number of grants saved. Can transfer money in numbers. (3) To transfer money from one or more grant number to another one or more than one grant number while transferring money according to sub-section (2), not to exceed ten percent of the total amount, to write off and write expenses, to incur current and capital expenses and financial arrangement expenses from one source to another. Funds can be transferred to the source. But,
(a) Any amount can be transferred when transferring funds to budget headings or sub-headings within the same grant number.
(b) Capital expenditure. And the amount allocated towards the financial arrangement to transfer the amount to the heading of other current expenses except for the principal payment expenses and interest payment expenses and the amount allocated towards the principal payment expenses under the financial arrangements. The amount cannot be transferred elsewhere except under the heading of interest payment expenses.
(4) The financial equalization grant amount allocated to the grant numbers 701 and 801 for the state and local levels will not be transferred to other grant numbers.
(5); Notwithstanding anything written in sub-sections (1), (2) and (3), the amount allocated from grant number 501 to 602 which is to be disbursed and spent under the grant number shall not be hindered from transferring the amount to the same grant number and recording the disbursement and expenditure.