(1) The Ministry of Finance shall have the right to transfer the amount of the approved budget from one budget sub-heading, source or expenditure heading to another budget sub-heading, source or expenditure heading. If there is a demand for money transfer with reasons from the concerned office, the Ministry of Finance shall transfer the money as required and keep the record of the matter in the office of the Comptroller General and send the information to such office and the office of the Auditor General.
(2) Notwithstanding anything written in sub-rule (1), the secretary, head of department or head of office of the relevant ministry may transfer money to other expenditure heads, subject to sub-rules (3) and (4):-
(a) Salary and Allowance not sanctioned for posting,
(b) Grant (Transfer),
(c) Subsidy on Capital,
(d) Bhaipari comes,
(e) Miscellaneous expenses,
(f) Furniture, vehicles and machine tools,
(g) share investment,
(i) Debt investment.
(3) If the annual program is not reduced or if the annual program is not disturbed and the source is not different, the corresponding secretary may transfer the amount from one expenditure heading to another expenditure heading within a sub-heading if it belongs to a ministry and if it belongs to a department or an office under it, the relevant departmental head may transfer the amount. While transferring the amount in this way, the additional amount will not be transferred to the expenditure heading in such a way that it is more than twenty five percent of the amount allocated to the expenditure heading.
(4) Notwithstanding anything written in sub-rule (1), on the instructions of the Comptroller General's Office, the Treasury and Accounts Controller's Office shall transfer funds from one sub-heading within a budget title to another sub-heading from the general budget to the general budget and from the development budget to the development budget towards the resources of the Government of Nepal (except for budget sub-headings containing foreign resources). Can do.
(5) Apart from the work that is determined to be spent from the various amounts of the approved budget, other work related to the amount not included in the budget and for hospitality up to ten thousand rupees at a time, approved by the concerned secretary, up to five thousand rupees by the head of the department and up to one thousand rupees by the head of the office.It can be spent. But the budgeted amount cannot be spent from miscellaneous funds.
(6) In case of transfer of funds according to sub-rules (2), (3) and (4), the notice thereof shall be given to the Ministry of Finance, the Office of the Controller General of Accounts, the Office of the Controller of Finance and Accounts and the Office of the Auditor General within seven days of the transfer of the amount.
(7) Liability should not be created in such a way that the current year's budget will not be used up and will incur more expenses. However, due to special reasons and circumstances, if the current year's budget has to be incurred in the expenditure headings mentioned in sub-rule (8), the amount as per the bill reimbursement will have to be paid in the next year. The reason for the payment shall be in the format prescribed by the Office of the Auditor General. and should be certified by the Office of the Comptroller of Accounts and such payment should be sent to the Taluk Office, relevant ministries, Treasury and Comptroller of Accounts Office and the Auditor General's office along with the financial statement of the remaining balance.
(8) In accordance with sub-rule (7), if the liability is created and the payment date for the following expenses is left out of the remaining expenses, the relevant office may pay the following expenses from the relevant budget amount of the current financial year:-
(a) Salary (of recognized posts),
(b) Allowance,
(c) Transfer travel expenses and daily allowance,
(d) Rent,
(e) Clothing and food, sick and captives,
(f) Amounts under contract with any person, firm, institution or company,
(g) Retirement benefits for which claims have been received.
(9) Payment of expenses other than the expenses mentioned in sub-rule (8) can be given if they are included in the approved annual program.