Budget scrutiny worksheet

Questions to work through

1. Calendar: when is the pre-budget debate, and when is budget day? Checked against the rules

   The Finance Minister presents the estimates to a joint sitting of both Houses on 15 Jestha (mid-May) each year. Before that, each House debates the principles and priorities of the coming Appropriation Bill: in the House of Representatives this must end at least 15 days before the estimates are presented, and in the National Assembly at least 30 days before the Appropriation Bill is presented. The report of that debate goes to the government, which must take it into account. This is the best moment to influence priorities. Government of Nepal · Federal Parliament Secretariat Const. Art. 119(1), (3) (pp. 64-65); HoR Rules rule 145(2)-(5) (pp. 68-69); NA Rules rule 133(1)-(4) (p. 95); Joint Rules rule 5 (p. 4)

2. Inside government: how were the ceilings and ministry estimates prepared before budget day? Draft — not yet checked

   By law the National Planning Commission prepares a three-year medium-term expenditure framework and resource ceilings are set before the budget is drafted; appropriations must reflect programme evaluation, available resources and capacity to spend. Ask your ministry what ceiling it received and what it asked for. The internal dates for each of these steps were not verified for this worksheet. Nepal Law Commission Sections 6-7 (p. 8), Section 10 (pp. 11-12), as summarised in Policy Nepal's analysis of the Act

3. Documents: have you collected the budget speech and its annexes, the Red Book, the Economic Survey and the Appropriation Bill? Checked against the rules

   By law the Economic Survey is tabled before the budget, and the estimates must come with a statement of what each ministry was given last year and whether its objectives were met. If you cannot find that statement for your ministry, ask for it. Government of Nepal · Nepal Law Commission Const. Art. 119(2) (p. 65); FPFRA Section 14 (p. 14)

4. Three numbers: for your sector, what was last year's actual, this year's revised estimate and next year's estimate? Checked against the rules

   The budget annexes print all three side by side (for the federal summary, Annex 1; by ministry, Annex 4). Label each figure with its status and year. A big rise in the estimate means little if the actual has been far lower in past years. Ministry of Finance Annex 1 (PDF p. 52); Annex 4 (PDF pp. 58-59)

5. Spending rate: what share of the original estimate was actually spent, especially for capital spending? Checked against the rules

   Divide the actual by the original estimate. Between FY 2017/18 and 2024/25 the federal government spent between 46% and 81% of its original capital budget each year (Policy Nepal calculation from Economic Survey annexes). Ministry of Finance Annex 2.2 and Annex 2.28 (Federal), FY 2017/18-2024/25; computed in content/fiscal/budget.json capital_execution

6. Type of spending: is the money recurrent, capital or financing, and can it be moved later? Checked against the rules

   The Finance Ministry may move money between heads only within limits in the law and the Appropriation Act (for FY 2081/82, up to 10% of the total), and capital money may not be moved to recurrent spending. Check whether last year's allocation for your programme was moved or frozen. Nepal Law Commission · Nepal Law Commission FPFRA Section 20(1)-(4क) (p. 17); Appropriation Act 2081 Section 5 (PDF pp. 2-6)

7. Voted or charged: which amounts will Parliament vote on, and which are charged on the Consolidated Fund? Checked against the rules

   Charged items, such as all debt charges, are not voted. Voted spending appears under heads in the Appropriation Bill, and only those heads can be the subject of a cut motion. Government of Nepal · Federal Parliament Secretariat Const. Art. 118 (pp. 63-64), Art. 120 (p. 65); HoR Rules rule 144(2) proviso (p. 68), rule 147(घ) (p. 71)

8. Money for provinces and local levels: how much is shared revenue, and how much is grants? Checked against the rules

   Annex 1 shows revenue sharing (row 5) and fiscal transfers (row 12) separately. For FY 2083/84 these are estimated at Rs 175 billion and Rs 424.28 billion. Money spent through provinces and local levels is reported in their own budgets. Ministry of Finance Annex 1 rows 5 and 12, column 2083/84

9. Borrowing: how big is the gap between spending and revenue, and how will it be filled? Checked against the rules

   Say which definition of deficit you use. The budget speech and Annex 1 give different official deficit figures for FY 2083/84 because they count different things. Annex 1 shows domestic and foreign borrowing on separate rows. Ministry of Finance · Ministry of Finance Speech para 65; Annex 1 rows 13, 21 and 24

10. Debate tools: what can House of Representatives members do on the Appropriation Bill? Checked against the rules

    Each head can be discussed and the minister answers at the end. A member can move one of three cut motions: reduce a head to Re 1 (disagreement with the policy behind it), reduce it by a stated amount (economy), or reduce it by Rs 100 (a token cut to raise a specific grievance). Notice is given after the general debate on the bill; a cut motion must concern one head and one specific matter, and cut motions cannot themselves be amended. Federal Parliament Secretariat Rule 145(7)-(13) (pp. 69-70); rules 146-148 and 150 (pp. 70-72)

11. During the year: did the government bring a supplementary estimate, a vote on account or a vote of credit? Checked against the rules

    A supplementary estimate is needed if money runs short or spending exceeds the Act. A vote on account can allow up to one-third of the year's estimated spending in advance while the Appropriation Bill is under consideration. A vote of credit can be used in an emergency with only a statement of expenditure. Each one shows a change from the original plan. Government of Nepal · Federal Parliament Secretariat Const. Arts 121-124 (pp. 65-66); HoR Rules rules 143, 151, 153, 154 (pp. 67, 72-73)

12. After the year: what did the committees and the Auditor General find? Checked against the rules

    Each thematic committee of the House of Representatives can examine the estimates of the bodies it covers, suggest alternative policies and savings, and must present its annual report at least 15 days before the next estimates. The Public Accounts Committee examines the irregularities (beruju) listed in the Auditor General's annual report. Federal Parliament Secretariat Rule 173 table item 10 (p. 91); rule 178(1)(ग), (8), (11) (pp. 96, 99)

13. Your record: for every figure you use, did you write the document, table or row, the year, the unit and the status? General advice

    Budget documents mix units (Rs lakh, crore, billion) and calendars (BS and AD). Writing the locator lets others check your work.

Key terms

Budget estimate

What the government plans to collect and spend, as presented on budget day.

Revised estimate

The government's own update for the current year, published with the next year's budget.

Actual

What was really collected or spent, recorded by the Financial Comptroller General Office and audited by the Auditor General.

Appropriation Act

The annual Act that authorises spending, with amounts listed under budget heads (Constitution Art. 120).

Charged expenditure

Payments that do not need a vote, such as debt charges, court judgments against the government and the pay of constitutional office holders (Art. 118).

Recurrent, capital and financing

Recurrent spending is used up within the year (salaries, grants, interest); capital spending builds lasting assets; financing covers loan repayments and investments in public enterprises.

Virement

Moving money from one budget head to another during the year, within limits set by law. Capital money may not be moved to recurrent spending.

Cut motion

A House of Representatives member's motion to reduce the amount under a budget head, used to record policy disagreement, propose savings or raise a specific grievance (HoR Rules rule 146).

Red Book

The Ministry of Finance's detailed statement of expenditure estimates by budget head and programme.

Limits of this guide

This worksheet covers the federal budget only; provinces (Art. 207) and local levels (Art. 230) adopt their own budgets under their own laws. The cut-motion steps describe the House of Representatives. The National Assembly Rules also have a chapter on cut motions (rules 134-138), which was not read in detail; for the National Assembly only the pre-budget debate and the head-by-head discussion of the Appropriation Bill were checked (rules 133-133क). Figures are as recorded in Policy Nepal's budget page on 11 October 2026 and are not updated here automatically. The House rules exist only in Nepali, and the English wording is Policy Nepal's rendering.

Related on Policy Nepal

• Economy
• विनियोजन ऐन, २०८१ · Allocation Act, 2024
• आर्थिक कार्यविधि तथा वित्तीय उत्तरदायित्व ऐन, २०७६
• Parliamentary committees
• How Parliament works

Sources

1. The Constitution of Nepal (2nd amendment, English translation) Checked 2026-10-11
2. प्रतिनिधि सभा नियमावली, २०८३ (House of Representatives Rules, 2083) Checked 2026-10-11
3. राष्ट्रिय सभा नियमावली, २०७५ (दोस्रो संशोधनसम्म मिलाइएको) (National Assembly Rules, 2075, consolidated to the second amendment) Checked 2026-10-11
4. संघीय संसदको संयुक्त बैठक र संयुक्त समिति (कार्यसञ्चालन) नियमावली, २०८० (Joint Sitting and Joint Committees (Conduct of Business) Rules, 2080) Checked 2026-10-11
5. आर्थिक कार्यविधि तथा वित्तीय उत्तरदायित्व ऐन, २०७६ (Financial Procedures and Fiscal Responsibility Act, 2019), consolidated Nepali text Checked 2026-10-11
6. विनियोजन ऐन, २०८१ (Appropriation Act, 2081, for FY 2081/82) Checked 2026-10-11
7. आर्थिक वर्ष २०८३/८४ को बजेट वक्तव्य (Budget Statement FY 2083/84) with annexes Checked 2026-10-11
8. Budget Speech of Fiscal Year 2026/27 (unofficial English translation) Checked 2026-10-11
9. व्यय अनुमानको विवरण (रातो किताब) आ.व. २०८३/८४ (Red Book) Checked 2026-10-11
10. Economic Survey 2025/26 (English), statistical annexes Checked 2026-10-11