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FINANCIAL PROCEDURES RULES, 2064 (2007)

Chapter-12

Chapter-12
Financial Administration Related Functions and Duties of Offices and Officials

107. Functions and Duties of Funds and Accounts Comptroller Office:

In addition to the  functions and duties mentioned in the Act and elsewhere in these Rules, the functions  and duties of the Funds and Accounts Comptroller Office shall be as follows :
(a) To prepare and update the records of the offices situated within its  jurisdiction by giving office symbol number as advised by the Office of  the Financial Comptroller General,
(b) As a representative of the Office of the Financial Comptroller General, to  look after and inspect the financial transactions of the Offices in the    district, and render opinion and advice to the Offices, subject to the policy  and direction of the Office of the Financial Comptroller General and the  prevailing law,
(c) To obtain monthly statement of appropriation, income and expenditure of  revenue and deposit from the Offices, prepare district-wise monthly  statements thereof and forward the same to the Office of the Financial  Comptroller General,
(d) To carry out internal audit of the revenue, appropriation, deposit, goods inkind,  and the operation fund, established under the prevailing law, of the  governmental Offices situated in the district as well as of such bodies as  may be so specified by the Office of the Financial Comptroller General or  by other prevailing law or by a decision of Government of Nepal as to be  internally audited by the Funds and Accounts Comptroller Office,
(e) To maintain an Office-wise and general accounts of the amount to be  sanctioned pursuant to the authorization and allocation of budget given to  the Office pursuant to these Rules, give sanction thereof and get the  statement of the sanctioned amounts attested by the bank and forward the  same to the Office of the Financial Comptroller General.
(f) To prepare yearly financial statements of the amounts sanctioned to the  Offices after the annual closing and forward them to the Office of the  Financial Comptroller General and the pertinent superior office of the  concerned Office,
(g) To examine whether the Office have deposited in the Consolidated Fund  the appropriated amount remained balance at the expiration of the Fiscal  Year, or not, and if they have not so deposited, to get them to deposit the  same,
(h) To inspect the Offices as per necessity in respect of settlement of revenue  accounts and receipts and deposit accounts, and give report thereof to the  Office of the Financial Comptroller General and the pertinent superior  office of the Office, and to act as per the direction received in that respect,
(i) To inspect the Offices in respect of appropriation accounts, cash balance  and settlement of irregularities and forward an inspection report to the  Office of the Financial Comptroller General and the pertinent superior  office of the concerned Office, and act as per the direction received from
the Office of the Financial comptroller General.
(j) If, in the course of doing inspection, any Office is found not  have  maintained the books of account accurately or found to have carried out  such other acts as required to be carried out pursuant to these Rules, to  withhold the bank account of that office and give information thereof to
the pertinent superior office,
(k) To carry out such other functions as may be specified by the Office of the  Financial Comptroller General from time to time.

108. Functions and Duties of Office:

In addition to the functions and duties mentioned in  the Act and elsewhere in these Rules, the financial administration related functions and  duties of the Offices shall be as follows:

(a) To make requisition to the concerned Funds and Accounts Comptroller  Office for the appropriated amount, debit the amount sanctioned, and  make expenditure subject to the approved budget and program, and the authorization given by the pertinent superior office and by fulfilling the  requirements referred to in these Rules and maintain accounts thereof,  (b) To forward the monthly statements of revenue, deposit and appropriation  and other details and statements by making reconciliation to the concerned  Funds and Accounts Comptroller Office, pertinent Department and  Ministry within the period of time as mentioned in these Rules.
(c) To get the appropriation, revenue, deposit and accounts audited internally   by the concerned Funds and Accounts Comptroller Office and get  regularized the remarks and objections prior to the final audit,
(d) To submit annual financial transactions report and quarterly and annual  work performance report pursuant to these Rules,
(e) To carry out all the financial transactions, bear responsibilities and settle  irregularities and submit statements pursuant to these Rules,
(f) To maintain records of the irregularities indicated by the Office of the  Auditor General in the format specified by that Department and update the  records of settlement.

109. Functions and Duties of Office In-charge:

(1) In addition to the functions and duties mentioned in the Act and elsewhere in these Rules, the financial administration related functions and duties of the Office In-charge shall be as follows :
(a) To take over the charge in the event of new assumption of office as the Office In-charge,
(b) In the event of getting transferred, to prepare record indicating the account of income and expenditure, list of irregularities during his time, and real financial, physical and manpower situation of the Office and hand over the charge to the successor,
(c) To maintain an account of the governmental amounts tendered to the Office, bear the responsibility for all the financial transactions of the  Office, dispatch the reports and bear the responsibility of all the financial  transactions of the office,
(d) To have control in a manner to prevent the cash and goods in-kind of the Office from being lost and damaged,
(e) To maintain, and cause to be maintained, fiscal discipline in the Office,
(f) To abide by, or cause to be abided by, these Rules, other prevailing law
relating to financial administration,
(g) To make prompt reply to the irregularities detected from the audit, monitor  whether they have been settled accordingly; and if they have not been  settled through the reply or evidence made or submitted, to submit them  again and get the irregularities settled.
(2) The Office In-charge shall be responsible for those items of expenditure incurred  through a decision made without seeking opinion of, or against the opinion of, the chief  of financial administration section in doing financial transactions. He shall also be  jointly responsible for the amount in respect of which the chief of financial administration section has rendered opinion.

110. Functions and Duties of Administrative Chief of Constitutional Organ and Body
and Secretary of Ministry:

(1) In addition to the functions and duties mentioned in the  Act and elsewhere in these Rules, the financial administration related functions and duties of the administrative chief of a constitutional organ and body and the Secretary of the Ministry shall be as follows:
(a) To prepare the budget and program as per the budget manual and as  prescribed by the National Planning Commission and the Ministry of  Finance form time to time, and submit the same to the concerned body,
(b) If the sanction of any amount of a Subordinate Office has to be withheld  fully or partly, to accordingly withheld the amount, and give a notice  thereof to the Ministry of Finance, Office of the Financial Comptroller  General, concerned Funds and Accounts Comptroller Office and the
Subordinate Office,
(c) To maintain the central accounts on the basis of information obtained form  the Funds and Accounts Comptroller Office and subordinate Offices,
(d) Based on the central account prepared pursuant to clause (c), to prepare a  central financial statement comprising, inter alia, the foreign loan and  assistance, submit it to the Department of the Auditor General and get the  same audited; and to forward a copy of such financial statement also to the  Office of the Financial Comptroller General,
(e) To maintain, in the approved format, the details of such irregularities in  respect of the revenue appropriation, expenditure, deposits and goods inkind  under budget heads and sub-heads, get them settled, and to forward  the monthly statement thereof to the irregularity settlement evaluation and  monitoring committee Also to forward the annual statement of  irregularities settlement to the Office of the Financial Comptroller  General,
(f) If an amount additional to the budget amount approved for any Office has  to be managed or budget transfer of an amount beyond his authority has to    be made, to get the same sanctioned by the Ministry of Finance and  forward it to the concerned Office,
(g) To supervise and monitor, or cause to be supervised and monitored, the  subordinate Offices, and monitored, the subordinate Offices, and get them  to maintain and abide by fiscal discipline and directions,
(h) To maintain information as to whether the subordinate Office have got their accounts audited or not, whether they have made reply to the irregularities, if any, detected from the audit or not and whether they have been settled or not in cases where reply or evidence has been submitted,
and to get the unsettled irregularities settled by looking after, monitoring  and inspecting them,
(i) To forward and account of the fund established under the work operation fund and of other governmental fund to the Department of the Auditor  General and Office of the Financial Comptroller General.
(j) To accomplish other functions prescribed by the prevailing law.
(2) The chief of the financial administration section of the constitutional organ and
body shall have the following functions and duties under the responsibility of the
Accounts Responsible Officer:
(a) To submit a report at least twice a year by supervising and monitoring the
financial internal control system of the subordinate office as a
representative of the constitutional organ and agency and Ministry under
these Rules,
(b) In the case of the failure to maintain upto date book keeping or
embezzlement or failure to submit the reports supposed to be submitted in
time or failure to accomplish other prescribed function and duty under
these Rules while monitoring the subordinate offices, to direct them to
abide by the provision of these Rules, to give report to the Accounts
Responsible Officer by mentioning the same content and to inform the
same matter to the office of the Financial Comptroller General as well. To
withheld the bank account also by making coordination with the Funds
and Accounts Comptroller Office if necessary.
(c) To give a report to the Office of the Financial Comptroller General at least
once a year by monitoring whether the chief of the financial administration
section of the subordinate office has accomplished the function in
accordance with this Rule or not.
(3) The Chief of financial administration section being assigned in the Department or
a division without Department also shall accomplish the function and duty
mentioned in Sub-rule (2) on condition of being responsible to the Departmental
Head.
111. Functions and Duties of Office of Financial Comptroller General:

In addition to the  function and duties mentioned in the Act and elsewhere in these Rules, the financial  administration related functions and duties of the Office of the Office of the Financial
Comptroller General shall be as follows :
(a) To get the accounting format approved by the Department of the Auditor  General and introduce the format,
(b) To maintain the central account of appropriation, revenue and deposit, the  account of aid, grant, loan and interest and dividend, prepare central  financial statement, and submit the same for audit,
(c) To maintain central accounts of income and expenditure of the  appropriation, revenue and deposit and to get the same audited by the  Department of the Auditor General,
(d) To maintain, and cause to be maintained, the accounts of the Consolidate  Fund, Emergency Fund and other Government Fund,
(e) To maintain accounts of the amounts invested by the Government of  Nepal and of the loans borrowed by the Government of Nepal,
(f) To inspect the Offices, as per necessity, and give necessary direction in  respect of the mobilization of appropriation, revenue, deposit, other  governmental fund and goods in-kind and stocks and balances and  compliance with the Financial Rules,
(g) To give opinion on and settle any dispute arisen in respect of financial  administration in implementation of these Rules,
(h) To implement by preparing the pattern of accounts and list of book   keeping based on cash or accrual so as to regularize the transaction of  revenue, appropriation, deposit, loan investment including public fund by  obtaining approval of the Department of the Auditor General,
(i) To carry out such other function as may be specified by the Government  of Nepal in respect of the implementation of these Rules.

112. Functions and Duties of Ministry of Finance:

In addition to the functions and duties  mentioned in the Act and elsewhere in these Rules, the financial administration related  functions and duties of the Ministry of Finance shall be as follows:
(a) in cases where the sanction of any amount to any office has to be withheld  fully or partly, to withhold the sanction accordingly and give a notice  thereof to the Office of the Financial Comptroller General, the concerned  Funds and Accounts Comptroller Office, constitutional organ and body  and the concerned Ministry,
(b) In cases where any amount additional to the budget amount approved for  any office has to be provided or budget transfer made, to give sanction  thereof, subject to the limits of the yearly Appropriation Act and give a  reference copy thereof to the Department of the Auditor General Office of  the Financial Comptroller General.

113. Functions and Duties of Chief of Financial Administration Section:

(1) The  functions and duties of the chief of financial administration section shall, under the
responsibility of the Office In-charge, be as follows:
(a) To formulate the regular budget and on part of development budget, in  coordination with the concerned section or division looking after the  planning and program,
(b) To perform and bear the act and responsibility related with financial  transactions, and make arrangement to make requisition for sanction  pursuant to these Rules,
(c) To duly maintain accounts of expenditure of the amount sanctioned, prepare record of expenditure and financial statement. To get such record and financial statement approved by the Office In-charge and forward them to the concerned body and get them audited in time,
(d) To maintain record of the irregularities set form the audit and collect evidence to settle the irregularities and submit, and cause to be submitted, such evidence. To submit those matters which are to be regularized for getting them regularized,
(e) In his getting transferred or promoted to hand over all the books of  account, cash and bank balances, details of irregularities, and records in  his charge to the successor or to a subordinate employee who is, in turn,  required to hand over the same to the successor,
(f) To bear responsibility on part of the amount decided as per his opinion,
(g) To accomplish the function of financial transaction specified by the Office  In-charge and to provide opinion regarding the financial transaction to the  Office In-charge.
(2) The Chief of the Financial Administration Division or Section may prescribe the  function mentioned in Sub-rule (1) by prescribing the job description to his  subordinate officer or other assistant staff.
(3) The Chief of Financial Administration Section shall examine whether the  requirements referred to in the prevailing law have been met or not in carrying out financial transaction, and submit for payment where such requirements have  been met; and where such requirements have not been meet or any item of such amount failing to meet the requirements, is put before him for payment as was approved without seeking his opinion, he shall submit it to the Office In-charge  in writing clearly setting out the matter of failing to meet the requirements, and do as per the written order of the Office In-charge.
(4) If the Office In-charge gives an order to make expenditure pursuant to Sub-rule
(3) of Rule 35, the chief of the financial administration section shall make expenditure accordingly and make a submission to the Office In-charge shall be responsible to get regularized the expenditure so submitted.
(5) The Office of the Financial Comptroller General may prepare and enforce  separate job description in respect of the functions and duties of each post which  pertains to financial administration.

Chapter-13

Chapter-13
Miscellaneous
114. Power to Make Internal Directory Relating to Financial Procedures:

The Ministry  may, subject to these Rules and with the consent of the Ministry of Finance, frame and enforce internal bylaws relating to financial procedures so as to operate the  transactions related with the projects or works operated under that Ministry in a wellplanned  manner.

115. Delegation of Power:

(1) No power to give remission, to approve planning, to alter the  cost estimate and to amend the bond as provided for in these Rules may be delegated.

(2) Other powers, except those as referred to in Sub-rule (1), provided for in these  Rules, may be delegated by the Competent Authority exercising those powers to  the concerned officer at the responsibility of that authority.  Provided that in delegating the power of the matter which has to be
decided by taking opinion of the chief of financial administration section, the  power shall be delegated to an employee who is superior in level to the chief of  financial administration section.
(3) Without prejudice to Sub-rule (1), the concerned Secretary may, at his own  responsibility, delegate the power relating to financial administration including  the operation of accounts to the chief of financial administration section. The  chief of financial administration section may, at his own responsibility, allocate  the business related with accounts including the operation of accounts to the  employees under him.
(4) The Authority who delegates the power pursuant to Sub-rule (1) shall keep on  frequently having necessary information from the concerned authority in respect  of the power delegated by him.
116. To Give a Letter for Departure Only After Getting Audited:

(1) When the Office Incharge  and the chief of financial administration section carrying out financial  transactions are transferred, they have to get the accounts of transactions carried out
during their charge audited internally, get the available reply and evidence submitted,
and hand-over the charge to the successor or the subordinate employee who shall in turn
hand-over it to the successor, and receive and give the letter for departure only after the
effect of charge hand-over. The successor shall also take over the charge accordingly
and bear the responsibility for the final audit. In such a situation, the concerned Funds
and Accounts Comptroller Office also shall carry out such internal audit at once. The
person obligated to hand over the charge shall prepare the books of accounts and submit
them for internal audit within seven days. He shall complete the charge hand-over also
by giving replies to the irregularities detected from the internal audit within seven days,
and receive a letter for departure within the time limit prescribed by the laws relating to
civil service.

(2) In cases where the letter for departure cannot be given after having the internal  audit pursuant to Sub-rule (1), the letter for departure shall be given only after  obtaining approval of the concerned Secretary. Departmental action shall be  taken against one who fails to submit books of accounts, to do, or cause to be  done, the internal audit and becomes reluctant to furnish replies.

117. Formation of Advisory Committee:

If any project of Office or Department comes across any serious technical, financial and social problem with construction and  maintenance works, leading to such a situation as to obstruct the operation of the  project, submission for setting out the matter shall be made to the concerned Secretary.  The concerned Secretary shall form an advisory committee comprising the expert
employee of his Office and that of other Ministry as well, if necessary, and give  necessary direction as per the recommendation of that committee.

118. Prohibition on Interference with Power:

(1) No pertinent superior office or Official  shall interfere with such power of an authority as entrusted to and as may be exercised  by him pursuant to these Rules. If the pertinent superior office is of the opinion that  authority has been abused, it may immediately depute an employee to inquire into the  matter or make a request, setting out all the matters, to the body for holing inquiry
thereof.
(2) The provision referred to in Sub-rule (1) shall not be deemed to limit the powers  of the pertinent superior office to supervise, monitor and give direction. 119. Holding cash Balance: (1) A central-level Office may hold a cash balance of up to  twenty five thousand rupees and any other Office may hold that of up to fifteen thousand  rupees in the custody of any Office to meet petty expenses to be incurred by the Office  daily by mentioning as advance in the name of a particular staff. Reimbursement for the  sum expended out of it shall be taken by submitting bills and vouchers thereof. The  remaining cash balance shall be deposited in the bank within 25th day of the month of  Ashad (July 9) each year.

(2) If the balance as referred to in Sub-rule (1) be insufficient to meet such expenses,  the limit of such cash balance may be increased with the approval of the Office of  the Financial Comptroller General.
120. Period for Payment of Cheque:

The period for payment of a cheque drawn for  payment out of the governmental fund shall be thirty days.
121. Meeting Allowance:

If any meeting of the committees formed pursuant to these Rules  cannot be held within the office hours and has thus to be held before or after the office  time, any member present at such meeting shall be provided with such meeting  allowance as may be prescribed by the Ministry of Finance.

122. Preparation of Directory:

(1) If it appears that necessary directory has to be prepared  clarifying any matter contained in these Rules, the Office of the Financial Comptroller  General may, with the consent of the Government of Nepal, prepare and enforce the  directory.
(2) The Government of Nepal may frame and enforce separate directory for the
operation of multi-years projects.

123. Requirement of Approval of Ministry of Finance in Matters Causing Financial
Liability:

Except as mentioned in these Rules, any Office shall, while making, or  causing to be made, such decision or carrying out such act as to cause financial liability  by increasing additional facilities, obtain the prior approval o the Ministry of Finance.

124. Alteration in or Addition to or Deletion from Schedule:

The Ministry of Finance,  Government of Nepal may, upon a notification in the Nepal Gazette, make necessary  alteration in, or addition to, or deletion from the Schedules.

125. Repeal and Saving:

(1) The Rules relating to Financial Administration, 2056 (1999) are  hereby repealed.
(2) The acts done and actions taken under the Rules relating to Financial Administration,  2056 (1999) shall be deemed to have been done or taken under these Rules.

Schedule-1

Schedule-1
(Relating to sub Rule (1) of Rule 20)
Annual Program
1. Fiscal year:
2. Budget sub heading NO.:
3. Ministry:
4. Department/Organization:
5. Name of program project:
6. Location: (a) District:
(b) V.D.C/Municipality:………….Ward No.:
7. Date of Commencement of Project:
8. Date supposed to be completed the project:
9. Name of Project/Office In-charge
10. Annual budget Rs.:
(a) Domestic:
(1) Government of Nepal:
(2) Organization:
(3) People’s participation
(b) Foreign:
(1) Credit
(2) Grant
(c) Donor agency:
11. Total cost of Project:
In the beginning Amended
(a) Domestic:
(1) Government of Nepal
(2) Organization
(3) People’s participation
(b) Foreign:
(1) Credit
(2) Grant
12. Expenditure upto the last fiscal year Rs. (including direct pavement
and aid in kind)
(a) Domestic:
(1) Government of Nepal
(2) Organization
(3) People’s participation
(b) Foreign:
(1) Credit
(2) Grant

Direction to fill up the form:
Annual program of each fiscal year of the development projects shall be prepared in this format
and shall be got approved by the approving agency. While forwarding a letter of authority, one
copy of this form shall be attached with the same. The direction to fill up the form is as
follows:
Column No. 1. Serial number: To write the serial number of all the activities of Projects.
Column No. 2. Program/Activities: The physical works and the activities under the same
to be accomplished for achieving the prescribed objectives of project shall  be mentioned by classifying them in measurable units.
Column No. 3. Unit: To mention the piece, sq. metre, kilometer, per head, percent etc.  denoting the quality, number etc. of the activities mentioned in column  No. 2.
There are three columns under the main activities of project.
Column No. 4. Quantity: To mention the total physical quantity and number etc. of each  activity (activity mentioned in column No. 2) to be completed within the  total project period.
Column No. 5. Cost: To mention the amount to be incurred as per the appraisal to fulfill  the activities mentioned in column No. 2
Column No. 6. Weight: While determining the weight of each activity, cost of the  concerned activities mentioned in column No. 5 shall be multiplied by  100 and divided by the total amount of section (1) of the same column;  and the derived figure shall be written.
There are two columns under “up to the last iscal year out of the total functions” :-
Column No. 7. Completed quantity: To mention the quantity, number etc. of the  concerned activities that are completed form the commencement of  project to the previous year (previous fiscal year) of the year in which  this program is to be implemented.
Column No. 8. Weighted progress: To mention the percentage of progress of the  concerned activities that are completed up to the last fiscal year on the   basis of the weight prescribed for the total period of project. While  deriving the weighted progress the ratio of progress and total activities  up to that period shall be multiplied by the prescribed weight of that  activity. For example; if there is 50 percent progress up to the last fiscal  year out of the total activities (100%) of the head works construction, and weight of head works is 60%, the weighted progress of up to the last fiscal years is:-
Progress X weight 50X60
Goal 100 = 30 percent
There are three columns under the annual goal:
Column No. 9. Indicator: To be mentioned the indicators (number, quantity etc.) as  per the approved annual program of the activities mentioned in  column No. 2.
Column No. 10. Weight: While determining the weight of each activity, budget fixed in column No. 11 of the concerned activity shall be multiplied by 100 and divided y the total figure of section (a) of the same column, and the derived figure shall be written. For example: if the total budget of Irrigation Project is five million five hundred  thousand rupees out of which three million rupees is for Head  Works Construction, one million rupees for canal construction, one million rupees for pipe culvert and five hundred thousand rupees for administrative cost, the weight of these activities shall be  derived like this respectively:
Since the administrative cost is five hundred thousand rupees out total budget five million five hundred thousand rupees, the total amount of project after deducting the administrative cost is five
million rupees.
Now:
Weight of Head Works Construction: 30 X100
50 = 60

Weight of Canal Construction: 10 X 100
50 =20
Weight of pipe Culvert 10 X 100
50 =20
Administrative cost does not have weight; and total weight shall be
100.
Column No. 11. Budget: To mention the amount prescribed for the accomplishment  of each program or activities as per the approved annual program.  Quarterly Classification:
While filing up in the column of goal of the first quarterly, it shall  be classified as first, second and third quarterly period by giving due  consideration to the annual goal. Division shall be made on the basis of the  quantity to be completed in the respective quarterly period by making the
quantity mentioned in the indicator as action plan; and the following shall be   done:
Column No. 12, 15 and 18. Indicators:
Indicator mentioned in column No. 9 of the activity mentioned in column   No. 2 shall be divided in three quarterly periods. For example; if the annual  indicator of Head works Construction function is 150 metre, this 150 metre  can be divided in three quarterly periods either in equal measure or in
unequal measure as per the action plan.  Column No. 13, 16 and 19. Weight: Annual weight mentioned in column No. 10 shall be divided in quarterly  weight in proportion to the quantity of indicator. For example; if the annual  weight of Head Works Construction is 60 and the quarterly division of  indicator is equal, the division of weight of each quarterly period is 20/20. If
the quarterly division of the indicator 150 metre is 0, 50 and 100 respectively, the division of quarterly weight also is 0, 20 and 40.  Column No. 14, 17 and 20. Budget:
Annual amount specified for the accomplishment of each program or  activity as per the approved annual program shall be divided as quarterly  budget in proportion to the annual indicator quantity mentioned in column
No. 9. For example: if the annual indicator of head works construction is  150 metres and total budget of this activity is three million rupees, the  quarterly division of budget shall be made in proportion to the quarterly  division of indicator. The division of budget is Rs. one million each in a
situation of being equal indicator of activity in each quarterly period. If the quarterly division of indicator 150 metre is 0, 50 and 100 respectively, the  division of quarterly budget also is Rs. 0, one million and two million  respectively. Towards the lines:
Total shall be made after mentioning the whole program/activity in the lines.
Line (a) Total:
(1) Total of unit and indicators of the activities mentioned in column No.
3, 4, 9, 12, 15 and 18 is not necessary to be made.
(2) To be written the amount by making vertical total of the cost, weight,
budget and expenditure of the activities mentioned in column No. 5,
6, 8, 10, 11, 13, 14, 16, 17, 19 and 20.
Line (b) Administrative Cost:
(1) It is not necessary to fill up in column No. 3, 4, 7, 9, 10, 12, 13, 15
and 16.
(2) To be mentioned the amount specified for administrative cost in
column No. 5 and 11.
(3) To be mentioned the quarterly divided figure of annual amount
specified in column No. 11 for administrative cost in column No. 14,
17 and 20.
Line (c) Grand Total:

Schedule-2

Project/Section In- charge In-charge of Financial Administration Section Office In-charge

Direction to fill up the form:
This form shall be used to prepare the progress report of work accomplished within the
specified period of project. Every four months (quarterly), six months (half yearly) and yearly
(annual) period of fiscal year shall be deemed as a report period. While preparing a report, the
period of preparation of report, heading shall be mentioned in the blank space of columns. As
four monthly goals are set in general, while forwarding the half yearly repot, the goal of that
period shall be determined by half portion each of indicator, weight and budget of the second
four monthly period and the indicator, weight and budget of the first four monthly period. The
Project or Office affiliated to the progress shall forward the progress report as per this form to
the Pertinent Superior Office and the Funds and Accounts Comptroller Office. This form shall
be filled up as follows:
Column No. 1. S.No. : To write the serial number of the whole programs of project.
Column No. 2. Program and activities: To write all the programs and activities of the
approved annual program.
Column No. 3. Unit: To mention the quantity, number etc. of the activities mentioned in
column No. 2. For example: piece, sq. metre, kilo metre, per head,
percent etc. are to be mentioned.
There are three columns under the annual goal:
Column No. 4. Indicator: To mention the indicator (number, quantity etc.) as per the
approved annual program of the activities mentioned in column No. 2.
Column No. 5. Weight: While determining the weight of each activity, figure derived
after dividing the budget allocated in column No. 6 of the concerned
activity by the total amount of project remained after deduction of
administrative expenditure from the total amount of the same column or
the amount mentioned in total (a) of column No. 6 shall be mentioned in
percentage. For example, if the total budget of Irrigation Project is five
million fine hundred thousand rupees and if there is three million rupees
for head works construction, one million rupees for canal construction,
one million rupees for pipe culvert and five hundred rupees for
administrative expenditure out of the aforementioned budget, the weight
of these activities shall be derived respectively as follows:
Since the administrative expenditure is five hundred thousand rupees out
of the total budget five million five hundred thousand rupees, the total
amount of project after deduction of administrative expenditure is five
million rupees.
Now:
Weight of Head Works Construction: 30 X100
50 = 60

Weight of Canal Construction: 10 X 100
50 =20

Weight of pipe Culvert 10 X 100
50 =20
Administrative expenditure has no weight; and total weight shall be 100.
Column No. 6. Budget: To mention the amount allocated for accomplishment of each
program or activity under the approved annual program.
There are three columns under “Goal up to this ……period”:
While filling up the column of “Goal up to this … period” indicator, weight, goal of budget
derived after summation fo indicator, weight, budget of the
previous…..period of the current fiscal year. But the previous period is
not to be included in the goal of the first…….period. The annual gaol
shall be mentioned in the “Goal up to this……period” in the report of
final period of the current fiscal year.
Column No. 7. Indicator: To mention the indicator up to this ……period. out of the
indicator (number, quantity etc.) as per the approved annual program of
the activity mentioned in column No. 2.
Column No. 8. Weight: To mention the weight up to this …..period.
Column No. 9. Budget: To mention the budget up to this………period.
There are three columns under the physical progress up to this ……period.
Column No. 10. Indicator: To mention the progress indicator achieved up to the period of
this…..period out of the indicators mentioned in column No. 7.
Column No. 11. Weight While mentioning the weight up to this…….period of each
activities mentioned in column No. 2 in the physical progress, it shall be
calculated as follows and the derived weight shall be mentioned.
Progress indicator X weight Column No. 10Xcolumn No. 8
= – =Progress weight of activities
Goal indicator Column No. 7
Column No. 12. Percentage: While mentioning the percentage of physical progress up to
this……period of each activity mentioned in column No. 2, the weight derived by calculating
as follows shall be mentioned.
Column No. 11 X 100 percent
= Percentage of physical progress of activities
Column No. 8
There are two columns under the Expenditure up to this…..period:
Column No. 13. Amount Rs.: To mention the expenditure up to this……period of each
activity mentioned in column No. 2
Column No. 14. Percentage: while mentioning the percentage of the expenditure up to
this….period of each activity mentioned in column No. 2, percentage
derived by calculating as follows shall be mentioned:
Column No. 13 X 100 percent
= Percentage of physical progress of activities
Column No. 9
Column No. 15. Remarks: To mention other matters if any.
Towards line:
Total shall be made after mentioning all the program/activities towards line.
Line (a) Total:
(1) Total of unit and indicators of the activities mentioned in column No. 3,
4, 7, 10, 15.
(2) To write the amount by making vertical summation of weight, budget
and expenditure of the activities mentioned in column No. 5, 6, 8, 9, 11,
13.
(3) While mentioning the percentage of column No. 12, percentage derived
by calculating as follows shall be mentioned.
Line (a) total column No. 11 X 100 percent
= Total Percentage of physical progress
Line (a) total column No. 8
Line (b) administrative expenditure:
(1) Not to be filled up in column no. 3, 4, 5, 7, 8, 10, 11, 12, 15.
(2) The annual amount allocated for administrative expenditure shall be
mentioned in column No. 6.
(3) The amount up to this….period allocated for administrative expenditure
shall be mentioned in column No. 9.
(4) Expenditure up to this….period out of the amount allocated for
administrative expenditure shall be mentioned in column No. 13.
(5) While mentioning percentage in column No. 14., the percentage derived
by calculating as follows shall be mentioned.
Line (b) administrative expenditure
column No. 13 X 100 percent
= Administrative Expenditure Percentage
Line (b) administrative expenditure
column No. 9
Line (c) Grand Total:
(1) Not to fill up in column No. 3, 4, 7, 10, 15.
(2) Figure of total mentioned in line (a) of column No. 5, 8, 11, and 12 shall
be mentioned.
(3) Figure derived by adding the figures of line (a) and line (b) shall be
written in column No. 6, 9, 13.
Percentage derived after dividing the line (c) column No. 13 by line (c) column No. 9 and by
multiplying with 100 shall be written in column No. 14.

Schedule-3

Schedule-3
(Relating to Sub-rule (1) of Rule 22)
Basis for and Method of Project Approval
1. Basis for approval of Project:
The Competent Authority shall approve a project or program only on the basis of the
following data and information :
1.1 Structure of the project :
1.1.1 Objectives of the project
1.1.2 Scope of the Project
1.1.3 Project execution period
1.2 Total cost estimate of the project : Rs.
1.2.1 Development and construction cost
1.2.2 Operational cost
1.2.3 Others (If any grant has to be given, specify it).
1.3 Source to bear the cost :
1.3.1 Government of Nepal
1.3.2 External aid
Loan
Grant
1.4 Returns from the project :
1.4.1 Support or contribution to the growth of production.
1.4.2 Increase in employment
1.4.3 Internal returns of the project
1.4.4 Other economic and social consideration
Economic
Social
1.5 Economic analysis of the project :
1.5.1 Estimated ratio of construction cost
1.5.2 Estimation of cost effectiveness
1.6 Project execution and expenditure schedule :

1.8 Project Operation Proposal :
The matters as to how the project will be operated during its   period of operation after the completion of the project construction phase, how much operational expenditure is likely to be incurred, and how much income can be earned or when it will be handed over to the consumers shall  be set out.
1.8.1 Operational arrangement
1.8.2 Estimation of expenditure:

For at least three years.   1.8.3 In the case of a project to be handed over to the consumers,
whether the assistance of the Government of Nepal is required or  not.
1.8.4 Probable income earning of at least three years.
2. The process and authority to approve the project :
1. The Ministry shall seek advice of the National planning Commission as to  whether the proposed project is in consonance with the objective of nationaldevelopment, sectoral working policy or not and whether it is included in  the approved periodical plan or not.
2. Recommendation that the bases of expenditure proposed for the project  works are reasonable on the basis of the prevailing price, profit, cost  expenditure shall have been made by the Departmental Head presenting the  project report.
3. The concerned Ministry shall, taking into consideration of the advice of the  National Planning Commission, approve and execute the project as follows :
(a) In cases where the proposed project is included in the approved  periodic plan and it appears that the project will yield benefit and incur expenditure as mentioned in that plan and the National
Planning Commission has given positive opinion, the concerned Ministry is to give approval.
(b) In cases where project which is not included in the approved  national periodic plan or which incurs more financial liability than that set aside in that plan has to be operated, the opinion of the
National Planning Commission and the Ministry of Finance shall  be taken.
(c) If the opinion of the National Planning Commission or the  Ministry of Finance be not positive, the concerned Ministry shall submit a proposal, accompanied by that opinion, to the  Government of Nepal (Council of Ministers). It shall be as  decided in that respect.
4. In submitting the project proposal, a project operation plan on operation of  the project in a smooth and sustainable manner following the completion of  the project shall also have been submitted, along with the recommendation, by the Departmental Head presenting the project report.
5. In addition to the above-mentioned bases, such procedures as may be   necessary for the propose of making the project/office disciplined and strengthened may be made clear by the Government of Nepal from time to  time.

Schedule-4

Chief of the Financial administration Section: Office and Project In-charge
Date: Date:

N.B:
(1) This form shall be prepared by the official making request for reimbursement under
Rule 37.
(2) It shall be submitted to the Office of the Financial Comptroller General, pertinent
Department and Ministry tithing fifteen days of the completion of quarterly period.

Schedule-5

Schedule-5
(Relating to Sub-rule (1) of Rule 28)
Loan and Grant (Advance aid in cash) Amount Utilization Report Form
Status as of…………Quarterly of the Fiscal Year………..
Name and contact telephone No. of coordinator or official making request for reimbursement:
Donor agency:
Loan and grant symbol No. :
Name and address of project:
Date of commencement of loan and grant:
Date of closure of loan and grant:

Chief of the Financial administration Section: Office and Project In-charge
Date: Date:
N.B:
(1) Currency set forth in the agreement shall be mentioned in column No. 3, 4, 6 and 8.
(2) Figure obtained by multiplying the column No. 8 by the exchange rate of the day
obtained credit and grant shall be written in column No. 9.
(3) Amount obtained in the Office of the Financial Comptroller General shall be written
in column No. 5 and 7.
(4) Amount sanctioned from the Office of the Financial Comptroller General shall be
written in column No. 12.
(5) This form shall be prepared by the Official making request for reimbursement under
Rule 37.
(6) It shall be submitted to the Office of the Financial Comptroller General, controlling
Department and Ministry within fifteen days of the completion of quarterly period.

Schedule-6

Chief of the Financial administration Section: Office and Project In-charge
Date: Date:

N.B:
(1) Currency set forth in the agreement shall be mentioned in column No. 3, 4, and 5.
(2) Amount of direct payment from the commencement of project to the last fiscal year
shall be written in column No. 4 and the content shall have been confirmed by the
donor agency.
(3) This form shall be prepared by the Official making request for reimbursement under
Rule 37.
(4) It shall be submitted to the Office of the Financial Comptroller General, controlling
Department and Ministry within fifteen days of the completion of quarterly period.

Schedule-7

Chief of the Financial administration Section: Office and Project In-charge
Date: Date:

N.B:
(1) Currency set forth in the agreement shall be mentioned in column No. 3, 4, and 5.
(2) Amount of commodity aid from the commencement of project to the last fiscal year
shall be written in column No. 4 and the content shall have been confirmed by the
donor agency.
(3) This form shall be prepared by the Official making request for reimbursement under
Rule 37.
(4) It shall be submitted to the Office of the Financial Comptroller General, pertinent
Department and Ministry within fifteen days of the completion of quarterly period.

Schedule-8

N.B:
(1) Currency set forth in the agreement shall be mentioned in column No. 5.
(2) This form shall be submitted to the Office of the Financial Comptroller General by
the Ministry within thirty days of the completion of quarterly period.

Schedule-9

Schedule-9      (Relating to Sub-rule (1) of Rule 56)
Government of Nepal
…………..Ministry
…………….Department/Office
Charge Hand-Over Certificate
This is to certify that Mr. ………………., at this Ministry/ Department/Office, has already
handed over governmental cash, goods in-king, documents and other properties in his
custody/charge to the present employee specified.
Charge Taken Over by: Charge Handed Over by: Office In-charge:
Name: Name: Name:
Signature: Signature: Signature:
Date: Date: Date:

Schedule-12

Of the Office In-charge making request to maintain Of the officer of FACO preparing and
certifying the
records : records :
Name and surname : Name and surname :
Signature : Signature :
Date : Date :

N. B. :
Tow copies of this statement, accompanied with the attested duplicate copy of the
receipt of amount, shall be forwarded to the Funds and Accounts Comptroller Office.
The Funds and Accounts Comptroller Office shall return one copy thereof to the
concerned Office, upon posting it on the records.
The date, and name and post as well of the beneficiary, if any, shall be mentioned in
the general voucher in debiting the deposits in the description column.

Schedule-14

Schedule-14  (Relating to Sub-rule (1) of Rule 90)
Government of Nepal
…………..Office
Short Annual Report of Financial Transactions of
Fiscal Year………………
Description
1. Regular Revenue (including penalty, fine)
(a) Record :
1. Carried over from the previous year
2. Addition of this year
Total : a (1) + a (2)
(b) Recovered and Written off :
1. Written off upon recovery
2. Written off
Total : b (1) + b (2)
(c) Due/Outstanding : (a-b)
(d) Recovery :
1. Total recovery
2. Deposit in the revenue account
3. Due to be deposited in
Total : d (1)
2. Irregular revenue (miscellaneous receipts except the regular) :
(a) Income :
(b) Deposited in the revenue account :
(c) Due to be deposited in
3. Total revenue : d (1) + 2a
4. Annual budget sanction expenditure and balance: Budget sub heading No.,
program, annual budget, sanction, expenditure, balance :-
4.1 According to the source :
(a) Government of Nepal :-
(b) Foreign :-
(i) Loan
– Reimbursable
– Cash
– Direct payment
(ii) Grant
– Reimbursable
– Cash
– direct payment
– Commodity aid
Total :
4.2 Classification of expenditure :
(a) Towards consumption expenditure :
(b) Towards capital expenditure :
Total :
Balance deposited in the Bank Rs.
Advance due to be settled Rs.
5. Advance :
Advances of previous F.Y.
Advances of this F.Y.
Total :-
Settlement :
Through ledger (Phantabari)
Through cash payment
Total :
Due and outstanding
Within the time limit :-
Expired the time limit :-
Total :-

6. Deposits :
Credited
Carried over from the last year
Additional of this year
Total :-
Debited
Refunded
Written Off (Syaha)
Total :
Balance
7. Payable liabilities :
Last year’s :
Current year’s :
Total :-
Paid up :
Due :
Total :-
8. Irregularity pointed by Auditor General :
Up to the last year
To be regularized
To be recovered
Total :-
Up to this F.Y.
To be regularized :-
To be recovered :
Total :-
Settlement :
By way of regularization/submission of evidence
By way of recovery
Total :-

Due
To be regularized
To be recovered
Total :-
9. Goods In- kind (Durable goods, buildings etc.) Total (in Rs.) Receipts  Stock carried over from last year  Procured this year  Obtained from assistance
Handed-over from elsewhere
Total
Expenditure
Wear and tear remitted
Auction, sale
Handed-over to elsewhere
Total
Due/Balance Amount
(Statement of the goods in-kind like building and equipment,
motor, bus, truck, heavy equipment etc. amounting to more than Rs. one
hundred thousand shall be separately attached.)
Total:-
10. Production enterprise goods (amount in Rs.) :
Carried over from last year:
Addition in this year :
Total :
Sold :-
Used in work :-
Remitted :-
Total
Due/ Balance (amount in Rs.)
11. Office materials (disposable) :
Balance/due (amount in Rs.)
Chief of financial Office In-charge :
administration section/branch :
Name, surname : Name, surname :
Signature : Signature :
Date : Date :

Schedule-15

Schedule-15
(Relating to Sub-rule (1) of Rule 103)
Government of Nepal
…………..Ministry
…………Department
Form to be filled up for forwarding to maintain records
1. Description of the Responsible Person :
(a) Name, surname :
(b) Address :
Permanent :
Temporary :
(c) Father’s name, surname :
(d) Grand-father’s name, surname ;
2. Description of office assignment:
(a) Office :
(b) Designation :
3. In the case of a retired employee :
(a) Date of retirement :
(b) Office of retirement :
(c) if he has been receiving pension, authorization letter No. and the
name of bank form which payment is received :
4. Description of the amount required to be recovered :
(a) Advance :
(b) Irregularity :
(c) Compensation Rs. :
(d) Penalty, fine Rs.
(e) Total Rs………in words………..
(f) Amount subject to interest :

(g) Interest rate
(h) Date whereon the interest charge begins :
5. Description of deposit and guarantee/security :
5.1 Description of the assets furnished as deposit :
(a) Name, surname of landowner :
(b) Father’s name, surname :
(c) Grand-father’s name, surname :
(d) Address :
5.2 Description of the house and land furnished as deposit:
S.No. District Municipality/V.D.C. Plot No. Area Type Remarks

6. Description of Guarantor :
(a) Name, surname :
(b) Father’s name, surname :
(c) Grand-father’s name, surname :
(d) Address :
(e) Description of the house land furnished as security/
guarantee :
S.No. District Municipality/V.D.C. Plot No. Area Type Remarks

As the aforementioned amount cannot be regularized pursuant to Section 21 of the
financial Procedures Act; and as all the actions related therewith in accordance with Sections
19 and 20 of the said Act and the Rules relating to the same are already taken, the statement is
forwarded under sub section (3) of Section 20 of the said Act.
……………………
Signature of the Accounts Responsible Officer:

N.B. : The following documents shall be forwarded while forwarding the statement.
1. A duplicate copy of the decision made by the Accounts Responsible Officer to forward
the statement to the central Office to recover the amount as governmental dues.
2. The original copy of the land-ownership registration certificate of the assets
encumbered with security and the letter of the concerned Land Revenue Office
withholding the assets.
3. The bond executed by the guarantor, original copy of the land-ownership registration
certificate of the assets mentioned in that bond and the letter of the concerned Land
Revenue Office withholding the assets.
4. The documents showing valuation of the building, if any, furnished as
security/guarantee.