- Type
- Act
- Year
- २०४३ BS
- Status
- In force
- Category
- खण्ड ६: राजश्व तथा आर्थिक प्रशासन · Volume 6: Revenue and Financial Administration
- Official text
- Official page Official text (PDF)
- English translation
- Official English translation archived copy: the original page is no longer online
Includes amendments up to: 2066 BS. Translations may not include later amendments. The Nepali text is the authoritative law.
Analysis drawn from official reports, court rulings and published research, each cited. Figures are being double-checked against the source documents; corrections are welcome.
What does it do?
- The Work Operation Fund Act lets a ministry, where necessary, set up a 'work operation fund' for a government unit that earns income by producing goods or selling services, so it can run that work. The stated aim is to make financial administration simpler and more convenient and to speed up development. To set up a fund, the ministry needs the Ministry of Finance's agreement and a Council of Ministers decision. 'Ministry' includes the Office of the Prime Minister and Council of Ministers.कार्य सञ्चालन कोष ऐनले आफ्नो उत्पादन वा सेवा बिक्री गरी आम्दानी गर्ने सरकारी निकायको विशेष काम चलाउन आवश्यक ठाउँमा मन्त्रालयलाई ‘कार्य सञ्चालन कोष’ खडा गर्न दिन्छ। ऐनको उद्देश्य आर्थिक प्रशासन सरल र सुविधाजनक बनाई विकासको गति तीव्र पार्नु हो। कोष खडा गर्न सम्बन्धित मन्त्रालयले अर्थ मन्त्रालयको सहमति लिई मन्त्रिपरिषद्बाट निर्णय गराउनुपर्छ। ‘मन्त्रालय’ भित्र प्रधानमन्त्री तथा मन्त्रिपरिषद्को कार्यालय पनि पर्छ। Nepal Law Commission, Government of Nepal Preamble, p. 1; Section 2(kha), p. 2; Sections 3(1) and 4, p. 2
- The fund holds the amount set aside each year by the Appropriation Act and the share of the unit's income, otherwise due to the Consolidated Fund, that the government sets aside. Units that must buy raw materials and spare parts must keep 25 per cent of the income share for those purchases. The fund is run through a government-type account at Nepal Rastra Bank (or another bank handling government transactions).कोषमा प्रत्येक वर्ष विनियोजन ऐनद्वारा छुट्याइएको रकम र सञ्चित कोषमा जानुपर्ने आम्दानीबाट नेपाल सरकारले तोकेबमोजिम छुट्याएको रकम जम्मा हुन्छ। कच्चा पदार्थ र स्पेयर पार्ट्स किन्नुपर्ने निकायले आम्दानीबाट छुट्याइएको रकमको २५ प्रतिशत त्यसैका लागि राख्नुपर्छ। कोष नेपाल राष्ट्र बैङ्क (वा सरकारी कारोबार गर्ने अन्य बैङ्क) मा सरकारी खातासरह खाता खोलेर सञ्चालन गरिन्छ। Nepal Law Commission, Government of Nepal Sections 3(2), 5, p. 2
- The officer the ministry designates must send the fund's accounts to the Financial Comptroller General within 15 days of the end of each fiscal year. Money left at year-end is carried forward in the fund, the ministry may move any balance to the Consolidated Fund, and the fund is audited by the Office of the Auditor General.मन्त्रालयले तोकेको अधिकारीले प्रत्येक आर्थिक वर्ष सकिएको १५ दिनभित्र कोषको यथार्थ हिसाब महालेखा नियन्त्रकसमक्ष पेस गर्नुपर्छ। वर्षको अन्त्यमा बाँकी रहेको रकम अर्को वर्ष कोषमै जिम्मेवारी सारिन्छ, मन्त्रालयले चाहेमा कोषको मौज्दात आंशिक वा पूर्ण रूपमा सञ्चित कोषमा दाखिला गर्न सक्छ, र कोषको लेखापरीक्षण महालेखापरीक्षकको विभागबाट हुन्छ। Nepal Law Commission, Government of Nepal Sections 6–9, pp. 2–3
Gaps, loopholes and improvement ideas
None documented in the official reports we have reviewed so far.
Where does it conflict with other laws?
No conflict with another law is documented in the sources we have reviewed so far.
Regulations and rules made under it
- कार्य सञ्चालन कोष नियमावली, २०५२ In force