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Rule 230
related to withdrawal of funds, accounting, audit and verification of the subject branch.
Unconditional and conditional grant money arranged for the subject branch to operate the deposited program should be authorized directly from the Ministry of Finance to the local body. For this purpose, the relevant ministry should assist the Ministry of Finance for the preparation of the district-wise budget statement of the subsidy amount.
(2) Adding the amount according to the authorization received according to sub-rule (1) and the amount allocated by the local body from its internal revenue, the local body shall provide the authority with the annual program and spending instructions to the relevant subject branch before the end of July of each year.
(3) According to the authority received according to sub-rule (2), the relevant branch should receive quarterly from the local body and spend it in accordance with the provisions of this regulation. If the amount is not spent at the end of the financial year, if the amount remains, it should be sent back to the relevant local body. If the local body has to freeze any grant money received from the government of Nepal in the amount recovered from the subject office, it should be sent back to the relevant body for the purpose of freezing. If the amount to be frozen is not frozen or if it is not sent back to the relevant agency for the purpose of freezing, then the said amount should be deducted and withdrawn. The disbursing agency should also disburse accordingly.
(4) The responsibility for the accounting report, internal and final audit of the expenses incurred by the subject branch, and verification of the balance according to this regulation shall be with the head of the subject branch.
(5) Matters such as the subject branch not keeping accounts in accordance with this rule, not spending at the end of the financial year and not sending the remaining amount back to the relevant local body, not taking action related to waste disposal on time, shall be inspected by the secretary of the local body and the head of accounting and reported to the relevant body in July of each year. The report should be given by the end of the month.
(2) Adding the amount according to the authorization received according to sub-rule (1) and the amount allocated by the local body from its internal revenue, the local body shall provide the authority with the annual program and spending instructions to the relevant subject branch before the end of July of each year.
(3) According to the authority received according to sub-rule (2), the relevant branch should receive quarterly from the local body and spend it in accordance with the provisions of this regulation. If the amount is not spent at the end of the financial year, if the amount remains, it should be sent back to the relevant local body. If the local body has to freeze any grant money received from the government of Nepal in the amount recovered from the subject office, it should be sent back to the relevant body for the purpose of freezing. If the amount to be frozen is not frozen or if it is not sent back to the relevant agency for the purpose of freezing, then the said amount should be deducted and withdrawn. The disbursing agency should also disburse accordingly.
(4) The responsibility for the accounting report, internal and final audit of the expenses incurred by the subject branch, and verification of the balance according to this regulation shall be with the head of the subject branch.
(5) Matters such as the subject branch not keeping accounts in accordance with this rule, not spending at the end of the financial year and not sending the remaining amount back to the relevant local body, not taking action related to waste disposal on time, shall be inspected by the secretary of the local body and the head of accounting and reported to the relevant body in July of each year. The report should be given by the end of the month.