(1) After the beginning of the new financial year, the head of the office should take the money according to rule 32 and spend it on the prescribed work within the limits of the budget.
(2) When spending the amount within the relevant budget, it should be spent with the approval of the authorized authority. The amount that is within the approved budget but spent without the approval of the authorized officer may be approved later if he deems it appropriate.
(3) When spending in accordance with this regulation, an account must be kept along with the bill of expenses. In the case of retail expenses incurred for work that cannot be reimbursed, the employee who spends the expenses must be verified and supported by the authorized officer and keep an account. Explanation: For the purposes of this sub-rule, "non-billable retail expenses" means expenses incurred on taxis, rickshaws, kulli expenses and dakshina etc. of an amount less than one thousand rupees at a time.
(4) Special expenses specified by the Government of Nepal or expenses that are not reasonable to show payment of bills related to peace, security and intelligence shall be spent by the officials designated by the Government of Nepal and supported by the officials designated by the Government of Nepal and kept in accounts. When the government of Nepal appoints such an officer, it should also set the limit of expenses.
(5) If any training, seminar, seminar, workshop, etc. is to be conducted by the government agency, the program and cost estimate of the work shall be prepared and approved by the authorized authority. After the completion of the training, seminar, seminar, workshop, etc. conducted in accordance with such approved program, a report should be prepared showing whether the work has been completed in accordance with the program and the details of the goods spent on it and the expenses including bill payment. After such report is approved by the authorized officer, the purchase order, filing report of the goods spent on such work, and the income and expenses should not be declared in the account in the office.
(6) Planning survey, design, cost estimate and program for development projects and approvalIt will be the duty of the head of the concerned office or the head of the plan to take out the amount determined in the plan and spend it according to the rules and to achieve the goods according to the scheduled schedule and to coordinate the technical and administrative arrangements. In this regard, if there is a demand for necessary clearance to remove the obstruction, it will be the duty of the relevant ministry or department to provide the clearance in time.
(7) The head of the office shall be responsible for all the government rupees he has taken over and the account of the same, including the payment of bills or evidence, and the keeping of the head of the accounting department. (8) When giving payment of any amount, it should be checked whether the method has been reached or not. All receipts, bill payments, and expenses must be signed and signed by the staff designated by the head of the office, with a stamp indicating "paid".
(9) The head of the office should fully supervise his subordinates during financial transactions and make proper arrangements to keep the government cash and goods safe so that there is no misappropriation, loss or negligence of cash and goods. Even if the work he has to do is done by his subordinates, he will remain responsible for such work.
(10) The head of the office or the officer authorized by him shall submit the monthly balance of accounts to the relevant fund and accounting controller office and the relevant ministry or taluk department in accordance with the prevailing law.
(11) It shall be the responsibility of the relevant ministries and departments to carry out the work duties related to financial administration in the subordinate offices and to ensure that the accounts of the subordinate offices are included in the central accounts.
(12) Assisting the office head in financial transactions by carrying out the responsibility of keeping the accounts of the financial transactions assigned by the office head and conducting audits in accordance with the prevailing law in accordance with the responsibility of the office head.It will be .
(13) In accordance with the payment order issued by the office of the appropriated budget for the district-based government office, when the expenses are paid in writing from the office of the relevant fund and account controller, the office of the fund and account controller shall have the duty to keep a written account of the expenses within the scope of the budget approved by the head of the office.
(14) The head of the financial administration branch shall not give payment for financial transactions that have not been completed in accordance with the prevailing law, or submit a payment or make a recommendation for payment. If there is a difference between the head of the office and the head of the financial administration branch regarding the operation of financial transactions and payment, it should be done according to the decision of the head of the office. The information of such a decision should be sent immediately by the Head of the Economic Administration Branch to the Taluk Office and the relevant Treasury and Accounts Controller's Office.
(15) In accordance with sub-rule (14), the relevant Treasury and Accounts Controller office shall give necessary consultation to the relevant office after examining the matter of disagreement. The information of the consultation given in that way should be given to the relevant office of the relevant fund and controller of accounts to the taluk office and the controller general office.
(16) Based on the report received according to sub-rules (14) and (15), the taluk office of the concerned office shall select and take necessary action.