- Type
- Regulation
- Year
- २०५२ BS
- Status
- In force
- Category
- खण्ड ६ ख: आर्थिक प्रशासन · Volume 6 B: Financial Administration
- Made under
- Work Operation Fund Act, 2043 (1986)
- Official text
- Official page Official text (PDF)
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?
- These rules apply to a government unit under a ministry that the Council of Ministers has approved to set up an operational fund under the Operational Fund Act, 2043. The fund's account, opened under Section 5(1) of the Act, is operated by the signature of the unit's officer whom the ministry designates.यी नियम कार्य सञ्चालन कोष ऐन, २०४३ बमोजिम कार्य सञ्चालन कोष स्थापना गर्न नेपाल सरकार मन्त्रिपरिषद्ले स्वीकृति दिएको मन्त्रालय मातहतको निकायमा लागू हुन्छन्। ऐनको दफा ५(१) बमोजिम खोलिएको कोषको खाता मन्त्रालयले तोकेको सम्बन्धित निकायको अधिकृतको दस्तखतबाट सञ्चालन हुन्छ। Nepal Law Commission Rules 2(ख) and 3, PDF p. 1
- Money in the fund may be spent on the unit's special operations, or on buying raw materials and spare parts and on repairs as Section 5(2) of the Act allows. When spending it, the unit must follow the procedures of the public procurement law in force.कोषको रकम सम्बन्धित निकायको विशेष कार्य सञ्चालन गर्न वा ऐनको दफा ५(२) बमोजिम कच्चा पदार्थ तथा स्पेयर पार्टस् खरिद र मर्मतका लागि खर्च गर्न सकिन्छ। यसरी खर्च गर्दा सम्बन्धित निकायले सार्वजनिक खरिदसम्बन्धी प्रचलित कानूनबमोजिमका प्रक्रिया पूरा गर्नुपर्छ। Nepal Law Commission Rule 4, PDF pp. 1-2
- When the designated officer submits the fund's annual accounts to the Financial Comptroller General under Section 6 of the Act, a statement of the fund's income and spending in the Schedule format must be attached. The Schedule shows the money given by the government, the cash and stock left at year-end, and the resulting surplus or loss. The unit must keep accounts the way the government does, and have the fund audited by the Auditor General; internal audit is done by the relevant Treasury and Accounts Controller Office.ऐनको दफा ६ बमोजिम तोकिएको अधिकारीले कोषको वार्षिक हिसाब महालेखा नियन्त्रकसमक्ष पेश गर्दा अनुसूचीको ढाँचामा कोषको आय-व्ययको विवरण पनि पेश गर्नुपर्छ। अनुसूचीमा नेपाल सरकारबाट प्राप्त रकम, वर्षको अन्त्यमा बाँकी नगद र जिन्सी मालसामानको मूल्य तथा बचत वा नोक्सान देखाइन्छ। सम्बन्धित निकायले कोषको लेखा नेपाल सरकारले अपनाएको तरिकाबमोजिम राख्नुपर्छ र लेखापरीक्षण महालेखा परीक्षकको विभागबाट गराउनुपर्छ; आन्तरिक लेखापरीक्षण सम्बन्धित कोष तथा लेखा नियन्त्रक कार्यालयबाट हुन्छ। Nepal Law Commission Rules 5 and 6(1)-(2), PDF p. 2; Schedule, PDF p. 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.