(1) In case of needing to receive research funding from the donor side by spending from the resources of the Government of Nepal, it should be done as follows:-
(a) The relevant ministry or department shall appoint an officer to request the amount spent by each project based on the agreement with the various donors and make arrangements to provide the distribution of expenses and other details to the office requesting the request. When sending the signature of the officer requesting the research or direct payment, arrangements should be made to have a joint signature.
(b) The related project or office shall spend and keep accounts of the disbursements received from the relevant funds and accounts controller's office in accordance with the provisions of the prevailing law and agreement. It will be the duty of the concerned office to provide the proper distribution of expenses and other details and necessary documents requested by the office that requested the payment within seven days of the month's payment.
(2) The office which has the duty to demand the research should do the following while requesting the research:-
(a) The subordinate office or program implementation unit should be sent information about what kind of amount can be spent according to the agreement, and what kind of amount can be spent by the donor. Donors should not spend or cause funds that cannot be used for research from the funds withdrawn from the donor party.
(b) Other necessary details or documents may be requested from the subordinate office or program implementation unit in addition to the allocation of expenses required to request the completion of the research.
(c) After collecting the breakdown of expenses and other necessary details from the subordinate office or program implementation unit and determining the amount eligible for research, the concerned donor must prepare a request form according to the guidelines of the donor within forty-five days. In this way, a copy of the application with the demand for research should be sent to the office of the Controller General of Accounts. If the minimum demand limit (threshold) is not reached, only request the research after it is reachedIt can be sent.
(d) Subordinate offices or program implementation units have been cleared by the Office of the Controller of Funds and Accounts to receive research, have requested research from the donor, are yet to receive research, have received research, are yet to receive research, etc. The records in the Comptroller General's Office should be checked every four months.
(e) Even if there is no final audit within three months of the end of each financial year, the project account (unaudited project account) must be prepared and sent to the donor. After completing the final audit, the project account should be sent as specified by the donor.
(f) The account of the special account opened in the name of the project should be reconciled with the bank statement on a monthly basis and the report should be sent to the office of the Controller General of Accounts.
(g) Within the end of October of each financial year, the complete details of the foreign sources and direct payment account of the previous financial year and the related consolidated financial statement must be submitted to the Comptroller General's Office.
(3) In accordance with clause (a) of sub-rule (2), the office that spends has sent the distribution of expenses to the office that submits the request for research and whether the office that requests for research has made a request or not, the relevant fund and accounting controller office shall monitor every month.
(4) The Office of the Comptroller General of Accounts shall keep a record of the disbursements made for the research, expenses related to the office or the project, the receipt of the research from the donor party and the pending receipt of the research. (5) According to this rule, the Ministry shall take quarterly statements from the subordinate offices in the format as per schedule-8 and monitor whether the officer designated to request the research admission has not requested the research admission within the reasonable time. The Accounting Officer shall submit the annual statement of central financial statement and enrollment status to the Auditor General's officewill fall