Question 1 What is the issue, and why does it matter?
The city’s budget document for FY 2083/84 states a total of NPR 1,870,000,000. This is the stated budget provision, not evidence that the money has been spent or services completed.1
Residents need to distinguish an allocation, a payment, a completed asset and a functioning public service. This dossier uses this city’s records, not a provincial average or a ranking of mayors.
Question 2 What do current law and policy say?
The Constitution assigns local executive power to the municipal or village executive and local law-making to its assembly. Local taxation must follow law, and revenue and expenditure estimates must be presented to the assembly. Schedule 8 lists local powers; Schedule 9 includes shared powers. A mayor cannot alone replace these budget, law-making and accountability processes.2
Question 3 What is known, uncertain or disputed?
Known
The city’s budget document for FY 2083/84 states a total of NPR 1,870,000,000. This is the stated budget provision, not evidence that the money has been spent or services completed.1
For FY 2081/82, the Auditor General’s Annex 21 records questioned amounts (beruju) of NPR 130,326 thousand for this city. The report’s unit is thousands of rupees. Beruju can require recovery, documentation or approval, or settlement of overdue advances; it is not by itself a finding of theft or loss.3
For FY 2080/81, the Auditor General’s Annex 21 records questioned amounts (beruju) of NPR 225,941 thousand for this city. The report’s unit is thousands of rupees. Beruju can require recovery, documentation or approval, or settlement of overdue advances; it is not by itself a finding of theft or loss.4
Uncertain
The latest settlement of each audit observation, the condition of every completed asset and current service quality are not established by the annual totals alone. Missing or partial audit coverage must not be treated as zero irregularities.
Disputed
The practical choices are which unfinished works deserve completion, which charges are affordable and lawful, and whether new construction is more valuable than maintaining existing services. These are policy questions, not allegations against an office holder.
Questions 4–5 What are the options, and what do they cost and achieve?
Options are listed in no particular order. Policy Nepal does not recommend one; real policies often combine them.
A
Repair delivery and accounting before expanding projects134
Publish the status of existing commitments, procurements, unpaid liabilities and audit observations, then fund completion of viable works and resolve documentation gaps.
Benefits
- Makes unfinished work and unresolved observations visible without treating every irregularity as corruption.
Costs
- Requires technical staff, reliable asset and contract registers, and timely accounts.
Trade-offs
- Stopping weak projects can be politically difficult; faster spending is not necessarily better value.
What does implementation require?
- Assign each observation to an accountable office, record recovery or regularisation separately, and publish completion evidence alongside expenditure.
Improve project selection and realistic revenue planning134
Choose projects with designs, land arrangements, procurement readiness and operating budgets; base revenue estimates on collectable resources and legal tax powers.
Benefits
- Can reduce abandoned assets, overlapping schemes and mid-year funding gaps.
Costs
- Preparation and appraisal require upfront staff time and funding.
Trade-offs
- Stronger own revenue must not impose arbitrary fees or exclude poor households from essential services.
What does implementation require?
- Publish appraisal criteria, approved budgets and quarterly physical progress; compare like-for-like fiscal years and mark partial audits.
Combining options
Combine realistic revenue estimates, transparent project selection, functioning services and a dated audit-resolution register. Do not use a lower beruju percentage alone as proof of better governance when audit coverage, accounting scope or the denominator differs.
Question 6 Who is responsible?
Local
Municipal executive and municipal assemblyThe Constitution assigns local executive power to the municipal or village executive and local law-making to its assembly. Local taxation must follow law, and revenue and expenditure estimates must be presented to the assembly. Schedule 8 lists local powers; Schedule 9 includes shared powers. A mayor cannot alone replace these budget, law-making and accountability processes.2
Independent body
Office of the Auditor GeneralThe cited annual reports provide the audit findings used here. Settlement must be checked against later official records; the city’s own reply and the auditor’s finding should remain distinguishable.34
Question 7 What have parties and leaders said and done?
What was said or promised is shown apart from what was recorded as done. Every entry needs a dated source. A missing entry means the position is not established, not that someone opposes or is neutral.
Budget statements are government proposals or appropriations; they are not a performance endorsement. No party or individual position is inferred from these accounting records.
Said or promised
Position not established in reviewed sources.
Recorded actions and outcomes
Position not established in reviewed sources.
Question 8 What would progress look like, and when do we check again?
IndicatorLatest official figureOfficial targetRevisit
Completed and functioning projects compared with money spent134
Not established
No official target found
2026-10-20
Audit observations resolved by recovery, regularisation or advance settlement134
Not established
No official target found
2026-10-20
Sources
Grouped by type of evidence. Government plans show what government intends; they are not proof of results. Party material shows what a party says.
Official data
- महालेखापरीक्षकको त्रिसट्ठिऔँ वार्षिक प्रतिवेदन, २०८३ (63rd Annual Report of the Auditor General, 2083; audit of FY 2081/82) — Office of the Auditor General, Nepal. Annex 21 (अनुसूची २१, स्थानीय तहहरुको आय-व्यय विवरण), PDF p.1088, printed p.1026. Checked 2026-10-11
- महालेखापरीक्षकको बासट्ठीऔँ वार्षिक प्रतिवेदन, २०८२ (62nd Annual Report of the Auditor General, 2082; audit of FY 2080/81) — Office of the Auditor General, Nepal. Annex 21 (अनुसूची २१, स्थानीय तहहरुको आय-व्यय विवरण), PDF p.1040, printed p.992. Checked 2026-10-11
Change history
- 2026-10-13 — Created a local issue dossier from this city’s dated budget and audit evidence. (Use the national eight-question structure at local level; retain missing/partial-audit caveats and distinguish policy options from official commitments.)
