CohleM/english-to-nepali huggingface dataset:
English: In case where an employee traveling to and from abroad pursuant to Sub-rule (11) has to spent night in a transit country and the agency making available means of travel has not provided meals and accommodation in such country, he or she will be given the expense under Sub-rule (11) for the night spent.
Nepali: (१५) उपनियम (११) बमोजिम विदेशमा जा“दा वा आउदा बाटोमा पर्ने कुनै मुलुकमा रात विताउनु पर्दा सवारी साधन उपलब्ध गराउने संस्थाले खाने बस्ने प्रबन्ध नगरेकोमा त्यस्तो रात बिताएको अवस्थामा उपनियम (११) बमोजिमको खर्च दिइनेछ ।
English: Daily allowance shall not be given for the days stayed at the pleasure of an employee in excess of the days the travel route for an international conference, seminar takes and the days from the day before the beginning of the conference to the next day of the conclusion of the conference.
Nepali: (१६) अन्तर्राष्ट्रिय सम्मेलन, सेमिनार आदिमा जा“दा बाटामा लाग्ने दिन र सम्मेलन शुरु हुने अघिल्लो दिनदेखि समाप्त भएको भोलि पल्टसम्मलाई जति दिन लाग्छ त्यसभन्दा बढी आफू खुशी मुकाम गरेकोमा दैनिक भत्ता दिइने छैन ।
English: If, while traveling abroad pursuant to Sub-rule (11), an employee falls ill all of a sudden requiring medical treatment by being admitted into a hospital, the certified amount incurred in the treatment shall be paid, if not borne by the concerned agency, by a Local Body.
Nepali: (१७) उपनियम (११) बमोजिम विदेशमा जा“दा अपर्झट विरामी परी अस्पताल भर्ना भई उपचार गराउनु परेमा त्यस्तो उपचारको लागि भएको प्रमाणित रकम सम्बन्धित संस्थाले नव्यहोरेको खण्डमा स्थानीय निकायले भुक्तानी दिनेछ । (१८) यस नियमावलीमा अन्यन्त्र जुनसुकै कुरा लेखिएको भए तापनि अनुसूची–
English: Notwithstanding anything contained elsewhere in these Rules, an employee traveling bordering cities of India referred to in paragraph (8) of Schedule-81 shall be given daily allowance under Clause (a) of paragraph (2) of Schedule-81 and stay expenses pursuant to Sub-rule (11).
Nepali: ८१ को प्रकरण (८) मा उल्लेख भएका भारतका सीमावर्ती शहरहरुमा भ्रमण गर्नु पर्दा अनुसूची–८१ को प्रकरण (२) को खण्ड (क) बमोजिमको दैनिक भत्ता र उपनियम (११) बमोजिम बास खर्च दिइनेछ ।
English: Employees deputed by a Local Body to participate an international conference, seminar, meeting, invitation, delegation, training, study, ceremony, fair etc. shall be given seven thousand rupees in the case of first and second level employee and five thousand five hundred rupees in the case of third level employee for clothing allowance.
Nepali: (१९) अन्तर्राष्ट्रिय सम्मेलन, सेमिनार, बैठक, निमन्त्रणा, प्रतिनिधिमण्डल, तालिम, अध्ययन, उत्सव मेला आदिमा भाग लिन स्थानीय निकायबाट खटिई जाने पदाधिकारी र प्रथम तथा द्वितीय तहका कर्मचारीलाई सातहजार रुपैया“ र तृतीय तहका कर्मचारीलाई पा“चहजार पा“चसय रुपैया“ लुगा भत्ता बापत दिइनेछ ।
English: Provided that, generally no employee shall be given clothing allowance until the visit programme is fixed.
Nepali: तर साधारणतया जाने कार्यक्रम निश्चित नभई कुनै पनि कर्मचारीलाई लुगा भत्ता दिइने छैन ।
English: Notwithstanding anything contained in Sub-rule (19), clothing allowance shall not be given on the following conditions: Save training, in traveling foreign border area adjoining to the border of Nepal.
Nepali: (२०) उपनियम (१९) मा जुनसुकै कुरा लेखिएको भए तापनि देहायको अवस्थामा लुगा भत्ता दिइने छैन ः– (क) तालिम बाहेक नेपालको सीमानासँग जोडिएको विदेशी सीमाना क्षेत्रमा जा“दा,
English: Where there is a provision of a foreign government or union and organizations providing clothing allowance.
Nepali: (ख) कुनै विदेशी सरकार वा संघ संस्थाहरुबाट लुगा भत्ता दिइने व्यवस्था भएमा ।
English: In case where an employee is not permitted to travel by the decision of a Local Body after giving him or her clothing allowance upon the travel programme having been fixed pursuant to the proviso to Sub-rule (19), the concerned employee shall be required to return the amount received for clothing allowance within thirty five days from the dated of having received that amount.
Nepali: (२१) उपनियम (१९) को प्रतिबन्धात्मक वाक्यांश बमोजिम जाने कार्यक्रम निश्चित भई लुगा भत्ता दिइसकेपछि स्थानीय निकायको निर्णयले जान नपाउने भएमा सो लुगा भत्ता बापत पाएको रुपैया“ सम्बन्धित कर्मचारीले सो रकम बुझेको मितिले पैतीस दिनभित्र फिर्ता गर्नु पर्नेछ । (२२) लुगा भत्ता पाउने कर्मचारीले स्वयं जान नचाहेमा वा राजीनामा दिएमा वा
English: If an employee who has received clothing allowance is himself or herself unwilling to travel or resigns from service or disassociates himself or herself from the service of the Local Body, he or she shall be required to return back the clothing amount in lump sum within thirty five days of having unwilled to travel or the resignation being accepted or being dismissed from the service.
Nepali: स्थानीय निकायको नोकरीबाट अलग भएमा जान नचाहेको वा राजीनामा स्वीकृत भएको वा नोकरीबाट बर्खास्त भएको पैंतीस दिनभित्र एकमुष्ट रकम फिर्ता गर्नु पर्नेछ ।
English: In an employee who is not permitted to travel on the occurrence of conditions under Sub-rule (22) is a service holder, the salary paying officer shall recover the clothing allowance he or she has taken by deducting it from his or her salary and if he or she is out of service he or she shall be required to return back the amount within thirty five days of having been disassociated from the service.
Nepali: (२३) उपनियम (२२) बमोजिमको अवस्था परी जान नपाउने भए लुगा भत्ता लिने कर्मचारी बहालवाला भए तलब खुबाउने अधिकारीले निजको तलबबाट कट्टा गरी असुल गर्नु पर्नेछ र बहाल टुटेको भए पैंतीस दिनभित्र फिर्ता बुझाउनु पर्नेछ
English: If he or she does not pay such amount within thirty five days the amount received by him or her for clothing allowance shall be recovered from him or her as government due pursuant to the prevailing laws.
Nepali: पैंतीस दिनभित्र त्यस्तो रकम फिर्ता नबुझाएमा लुगा भत्ता बापत पाएको रुपैया“ निजसँग प्रचलित कानून बमोजिम सरकारी बा“की सरह असुल उपर गरिनेछ ।
English: An employee who has once received clothing allowance from the Government of Nepal or an agency of Government of Nepal's undertaking or Local Body shall not be entitled to obtain another clothing allowance until two year have expired from the date of having received clothing allowance.
Nepali: (२४) नेपाल सरकार वा नेपाल सरकारको स्वामित्व भएको संस्थाबाट वा स्थानीय निकायबाट एक पटक लुगा भत्ता पाएको कर्मचारीले सो लुगा भत्ता पाएको मितिले दुई वर्ष भुक्तान नभई अर्को लुगा भत्ता पाउने छैन ।
English: A departmental action shall be taken against those who receive such allowance knowingly that it will be double and they shall be fined an amount equal to the clothing allowance amount and the fine and the clothing allowance shall be recovered from him or her.
Nepali: (२५) लुगा भत्ता निकासा लिनेले दोहोरो पर्ने गरी लिनु हु“दैन जानी जानी यस्तो दोहोरो पर्ने गरी लिनेलाई विभागीय कारबाही गरी बिगो र बिगो बमोजिम जरीवाना गरी असुल गरिनेछ ।
English: If an employee traveling abroad to participate an international conference etc. after being deputed by the Government of Nepal or Local Body or for training receives clothing allowance from a governmental or other agency, he or she will be given from the Local Body only the deficit amount out of the amount entitled to be obtained under these Rules.
Nepali: (२६) अन्तर्राष्ट्रिय सम्मेलन आदिमा भाग लिन नेपाल सरकार वा स्थानीय निकायबाट खटिई वा तालिममा विदेश जानेले कुनै सरकारी वा अन्य कुनै संस्थाबाट लुगा भत्ता पाएमा यस नियमावली बमोजिम पाउने नपुग रकम मात्र स्थानीय निकायबाट थप दिइनेछ ।
English: In cases where an employee has taken the reimbursement payment of the clothing allowance entitled to be obtained pursuant to Sub- rule (19) after returning from the visit for reasons of having failed to receive that amount for some reasons prior to traveling abroad to participate a conference, seminar meeting, training, study, the period of two years shall be computed for the purpose of Sub-rule (24) form the dated of having traveled for participation.
Nepali: (२७) उपनियम (१९) बमोजिम पाउने लुगा भत्ता सम्मेलन, सेमिनार, बैठक, तालिम, अध्ययनमा भाग लिन जानु अघि कारणवश भुक्तानी लिन नपाई फर्की आए पछि सोधभर्ना भुक्तानी लिएकोमा उपनियम (२४) को प्रयोजनको लागि भाग लिन गएको मितिबाट दुई वर्षको अवधि गणना गर्नु पर्नेछ ।
English: An officiating or acting employee traveling abroad shall be given the daily and travel allowances the post of the officiating or acting is entitled to.
Nepali: (२८) निमित्त वा कायम मुकायम भएको कर्मचारी विदेश भ्रमणमा जाने भएमा निजलाई निमित्त वा कायम मुकायम भएको पदले पाउने दैनिक तथा भ्रमण भत्ता दिइनेछ ।
English: If a person is proved to have taken payment by submitting false statement for the purpose of taking facility available under these Rules, a double amount of the amount he or she has taken by submitting false statement shall be recovered by deducting it from his or her salary if he or she is in the service of the Local Body and in the case of others the amount shall be deducted from any amount they are entitled to and if the employee who has to make such deduction do not deduct the concerned Local Body shall be required to recover from the salary as well of the employee who does not deduct and a departmental action as well shall be taken against him or her.
Nepali: (२९) यस नियमावली बमोजिम पाउने सुविधा लिने प्रयोजनको लागि झुट्टा विवरण पेश गरी भुक्तानी लिएको ठहरेमा झुट्टा विवरण पेश गरी भुक्तानी लिएको रकमको दोब्बर रकम स्थानीय निकायको सेवामा भए पाउने तलबबाट कट्टा गरी लिइनेछ र अन्यको हकमा निजले पाउने जुनसुकै रकमबाट कट्टा गरिनेछ र कट्टा नगरेमा सम्बन्धित स्थानीय निकायले त्यस्तो कट्टा नगर्ने कर्मचारीको तलब समेतबाट असुल उपर गर्नु पर्नेछ र निजलाई विभागीय कारबाही समेत गरिनेछ ।
English: Action to be Taken upon Failure to Settle the Advance: If any office- bearer of the Local Body or employee or any other person receiving an amount as advance does not settle the advance within the time-limit specified in these Rules, an interest on the entire advance amount at the rate of ten percent per annum with effect from the expiration of the time-limit shall be charged and both the advance as due and the interest thereof shall be recovered; and if an unnecessary advance has been taken or reluctancy has been shown in settling the advance or the detailed account of such advance is not submitted within the time-limit, salary may be withheld in respect of an employee and an action to withhold his or her promotion may be taken against him or her if such employee becomes so reluctant even after withholding the salary.
Nepali: १९०. पेश्की फछ्र्यौट नगरेमा कारबाही गरिने ः रकम पेश्की लिने स्थानीय निकायका पदाधिकारी वा कर्मचारी वा अन्य जुनसुकै व्यक्तिले यस नियमावलीमा तोकिएको म्यादभित्र पेश्की फछ्र्यौट नगरेमा सम्पूर्ण पेश्की रकममा म्याद नाघेका मितिले वार्षिक दश प्रतिशतका दरले ब्याज समेत लगाई लिनु पर्नेछ र अनावश्यक पेश्की लिएको वा फछ्र्यौट गर्न अटेर गरेमा वा म्यादभित्र फा“टवारी नबुझाएमा कर्मचारीको हकमा तलव रोक्का गर्ने र तलव रोक्का गर्दा पनि अटेर गरेमा बढुवा रोक्का गर्ने कारबाही गर्न सकिने छ
English: In respect of the office-bearer other than the employees, such advance amount along with the interest thereof shall be recovered and realized as governmental dues by withholding the facilities to be provided to him or her and with the issuance of a public notice thereabout as well.
Nepali: कर्मचारी बाहेकका पदाधिकारीको हकमा सार्वजनिक सूचना समेत जारी गरी निजले पाउने सुविधा रोक्का गरी सरकारी बा“की सरह व्याज सहित त्यस्तो पेश्की रकम असूल उपर गरिनेछ ।
English: To Carry Forward the Liability and Hand Over the Charge of the Amount Remained Unsettled: (1) If the advance amounts provided in one Financial year for a business assignment could not be settled in that Financial year, then the Competent Authority shall carry forward and certify the liability thereof to the other Financial year with setting out the extensive name list of the outstanding advance amounts as well as the purposes for which such advance amounts were provided.
Nepali: १९१. फछ््र्यौट हुन बा“की रकमको जिम्मेवारी सार्ने र बरबुझारथ गर्ने ः (१) कामकाजको निमित्त एक आर्थिक वर्षमा गएको पेश्कीको रकम सोही आर्थिक वर्षमा फछ्र्यौट हुन नसकेमा अधिकार प्राप्त अधिकारीले त्यसरी फछ्र्यौट हुन बा“की रहेको पेश्की रकमको नामनामेसी सहितको के के बापत पेश्की गएको हो सो समेत खुलाई अर्को आर्थिक वर्षमा जिम्मेवारी सारी प्रमाणित गर्नु पर्नेछ
English: The advance amounts so carried forward shall have to be settled pursuant to these Rules.
Nepali: यसरी सारिएको पेश्की यस नियमावली बमोजिम फछ्र्यौट गर्नु पर्नेछ ।
English: (2) The Competent Authority shall, upon being transferred, promoted or getting retirement or leaving the office for any other reason or upon being discharged from the assignment, have to hand over the statement of the advance amounts remained to be settled.
Nepali: (२) अधिकार प्राप्त अधिकारीले सरुवा, बढुवा हु“दा वा अवकाश प्राप्त गर्दा वा अन्य कुनै कारणले अड्डा छोडी जा“दा वा कामबाट अलग हु“दा फछ्र्यौट हुन बा“की रहेको पेश्की रकमको विवरण बरबुझारथ गर्नु पर्नेछ ।
English: Detailed Account of the Advance to be Submitted: The Competent Authority shall, while submitting the statements and books of accounts for the month of Ashadh (June/July) of each Financial year, submit the detailed account of the advances remained to be settled, out of the advance provided throughout that Financial year and the advances of the previous years (separately specifying for each Financial year) the liability of which has been carried forward, and out of the advances remained to be settled, the description of the advances of which the time-limit for settlement has expired and of which time-limit not expired, as well as the detailed records thereof and reasons thereof.
Nepali: १९२. पेश्कीको फा“टवारी पेश गर्नु पर्ने ः अधिकार प्राप्त अधिकारीले प्रत्येक आर्थिक वर्षको आषाढ महिनाको स्रेस्ता दाखिल गर्दा सो आर्थिक वर्षभरिमा गएको र विगतको जिम्मेवारी सरेको (प्रत्येक आर्थिक वर्षको छूट्याई) पेश्की मध्ये फछ्र्यौट हुन बा“की रहेको पेश्की र बा“की मध्ये फछ्र्यौट गर्नु पर्ने म्याद नाघेको र ननाघेको विवरण, नाम नामेसी र कारण समेत खुलाई फा“टवारी पेश गर्नु पर्नेछ ।
English: Time-limit to be Extended: (1) If anyone makes an application specifying therein a justifiable reason for being unable to settle an advance within the time-limit specified in these Rules, the Competent Authority may extend the time-limit for a maximum period of twenty-one days.
Nepali: १९३. म्याद थप गर्न सकिने ः (१) कसैले यस नियमावलीमा तोकिएको म्यादभित्र पेश्की फछ्र्यौट गर्न नसक्ने मनासिब कारण खुलाई निवेदन दिएमा अधिकार प्राप्त अधिकारीले बढीमा एक्काइस दिनसम्मको म्याद थप गर्न सक्नेछ
English: In case where the time limit is required to be extended for a period more than that, it shall be submitted to the concerned Local Body.
Nepali: सोभन्दा बढी म्याद थप दिनु पर्ने भएमा सम्बन्धित स्थानीय निकाय समक्ष पेश गर्नु पर्नेछ ।
English: (2) If there occurs a special circumstance requiring the extension of the time limit for the settlement of advance taken in accordance with the specified term following the acceptance of the contract on any work, the approval of the concerned Local Body is required to be obtained; ad if the validity period of the guarantee expires in so extending the time limit, the validity of the guarantee shall also be extended accordingly.
Nepali: (२) कुनै कामको ठेक्का स्वीकृत भईसकेपछि निर्धारित शर्त बमोजिम लिएको पेश्की फछ्र्यौट गर्ने म्याद बढाउनु पर्ने विशेष परिस्थिति पर्न आएमा सम्बन्धित स्थानीय निकायको स्वीकृति लिनु पर्नेछ र यसरी म्याद थपिंदा जमानतको म्याद नाघ्ने भएमा त्यसको म्याद समेत बढाउन लगाउनु पर्नेछ ।
English: Advance for Deposit: (1) The Village Development Committee and the Municipality shall have to forward the statement of the amount furnished as deposit for the telephone, water tap, electricity and similar other facilities, to the District Development Committee in a prescribed format.
Nepali: १९४. धरौटी बापतको पेश्की ः (१) गाउ“ विकास समिति र नगरपालिकाले टेलिफोन, धारा, बत्ती र यस्तै अन्य सुविधा बापत धरौटी राखेको रकमको विवरण निर्धारित ढा“चामा जिल्ला विकास समितिमा पठाउनु पर्नेछ
English: Upon receipt of such statement, that office shall prepare a separate record and statement of the deposit amounts and shall provide a notice thereof to the Village Development Committee and the Municipality.
Nepali: त्यस्तो विवरण प्राप्त भएपछि सो कार्यालयले धरौटी रकमको छुट्टै लगत जनाई त्यसको सूचना गाउ“ विकास समिति र नगरपालिकालाई दिनु पर्नेछ
English: Similar process shall have to be adopted for the District Development Committee as well.
Nepali: जिल्ला विकास समितिको लागि पनि यही प्रक्रिया अपनाउनु पर्नेछ ।
English: (2) Upon receipt of the notice pursuant to Sub-rule (1), the Village Development Committee and the Municipality shall indicate as "settled" in their advance accounts.
Nepali: (२) उपनियम (१) बमोजिम सूचना प्राप्त भएपछि गाउ“ विकास समिति र नगरपालिकाले आÇनो पेश्की खातामा फछ्र्यौट जनाउनु पर्नेछ ।
English: To Monitor About Advances: The Chief of the Financial Administration Section shall prepare a list of advances and submit it to the Competent Authority within seven days of the expiration of a month in order to provide information as to whether the advance have been settled pursuant to these Rules or not and to get the advances settled in time.
Nepali: १९५. पेश्की बारे अनुगमन गर्ने ः यस नियमावली बमोजिम पेश्की फछ्र्यौट भए वा नभएको जानकारी दिन, पेश्की फछ्र्यौट समयमा गराउन पेश्कीको सूचि तयार गरी आर्थिक प्रशासन शाखा प्रमुखले अधिकार प्राप्त अधिकारी समक्ष महिना भुक्तान भएको सात दिनभित्र पेश गर्नु पर्नेछ
English: Upon receipt of such a report, the Competent Authority and the Chief of the Financial Administration Section shall appraise it and carry out the settlement business; and shall maintain the record of the decisions taken in such appraisal.
Nepali: यस्तो प्रतिवेदन प्राप्त भएपछि अधिकार प्राप्त अधिकारी, आर्थिक प्रशासन शाखा प्रमुख बसी समीक्षा गरी फछ्र्यौटको कार्य गर्नु पर्नेछ र यस्तो समिक्षामा भएको निर्णयको अभिलेख राख्नु पर्नेछ ।
English: Chapter-9 Provisions Relating to the Accounts, Audit and Clearance of Financial Irregularities
Nepali: परिच्छेद – ९ लेखा, लेखा परीक्षणतथा बेरुजु फछ्र्यौट सम्बन्धी व्यवस्था
English: Monthly and Yearly Statement to be Prepared and Submitted: (1) The Local Body shall prepare and forward the statement of income and expenditure, the monthly statement of the advances due to be settled and bank statements to the Ministry of Local Development and to the Office which sanctions the authority to make expenditure, within seven days of the expiration of each month.
Nepali: १९६. मासिक तथा वार्षिक विवरण तयार गरी पेश गर्ने ः (१) स्थानीय निकायले प्रत्येक महिना भुक्तान भएको सात दिनभित्र आय तथा व्ययको फा“टवारी, फछ्र्यौट हुन बा“की पेश्कीको मास्केवारी र बैड्ढहिसाबको विवरण तयार गरी सम्बन्धित मन्त्रालय,
English: The District Development Committee shall integrate all the received statements and forward the same to the concerned Ministry and the Ministry of Local Development.
Nepali: जिल्ला विकास समितिले प्राप्त विवरण एकिकृत गरी सम्बन्धित मन्त्रालय र स्थानीय विकास मन्त्रालयमा पठाउनु पर्नेछ ।
English: The District Development Committee shall submit the statement of the income and expenditure of the amount sanctioned to it and of the amounts of its own source to the Ministry of Local Development and the concerned Funds and Accounts Comptroller Office within thirty-five days from the end of a financial year.
Nepali: (४) जिल्ला विकास समितिले निकासा प्राप्त गरेको र आप्mनै श्रोतको आम्दानी खर्चको विवरण आर्थिक वर्ष समाप्त भएको पैंतीस दिनभित्र स्थानीय विकास मन्त्रालय र सम्बन्धित कोष तथा लेखा नियन्त्रक कार्यालयमा पेश गर्नु पर्नेछ ।
English: While forwarding the statement pursuant to Sub-rule (4), the annual budget, amounts transferred from budget heads, sanctioned amount, amounts remained to be spent (balance amount) and bank statement as well as shall be certified by conducting the verification thereof and forwarded to the concerned Funds and Accounts Comptroller Office.
Nepali: (५) उपनियम (४) बमोजिम विवरण पठाउ“दा सम्बन्धित कोष तथा लेखा नियन्त्रक कार्यालयमा वार्षिक बजेट, रकमान्तर, निकासा खर्च बा“की रकम र बैड्ढहिसाब समेत भिडाई प्रमाणित गराई पठाउनु पर्नेछ ।
English: Obligation to Maintain Central Accounts: (1) The District Development Committee and the Office giving authorization shall, by obtaining the statements from the concerned office and the Funds and Accounts Comptroller Office pursuant to these Rules, maintain the central accounts.
Nepali: १९७. केन्द्रीय लेखा राख्ने दायित्व ः (१) यस नियमावली बमोजिम सम्बन्धित कार्यालय तथा कोष तथा लेखा नियन्त्रक कार्यालयबाट विवरण लिई जिल्ला विकास समिति र अख्तियारी पठाउने कार्यालयले केन्द्रीय लेखा राख्नु पर्नेछ ।
English: (2) The District Development Committee shall submit such accounts to the Ministry and the Office giving authorization to the office of the Financial Comptroller General within thirty-five days from the end of a financial year.
Nepali: (२) आर्थिक वर्ष समाप्त भएको पैंतीस दिनभित्र यस्तो लेखा जिल्ला विकास समितिले मन्त्रालयमा र अख्तियारी पठाउने कार्यालयले महालेखा नियन्त्रक कार्यालय
English: Duty of the Local Body to Provide Statement: It shall be the duty of the Competent Authority to submit the accounts and financial statement to the concerned body or office pursuant to these Rules and to submit the periodical statement of accounts as well as the statement of the amounts of foreign aid, if there is any such amounts, as demanded by the Ministry of Local Development, Office of the Financial Comptroller General and the concerned Funds and Accounts Comptroller Office.
Nepali: १९८. फा“टवारी दिनु स्थानीय निकायको कर्तव्य हुने ः यस नियमावली बमोजिम सम्बन्धित निकाय वा कार्यालयमा लेखा तथा आर्थिक विवरण पेश गर्नु र स्थानीय विकास मन्त्रालय, महालेखा नियन्त्रक कार्यालय तथा सम्बन्धित कोष तथा लेखा नियन्त्रक कार्यालयले माग गरे बमोजिम आवधिक लेखा विवरण र वैदेशिक सहायताको रकम भए सोको विवरण समेत पेश गर्नु अधिकार प्राप्त अधिकारीको कर्तव्य हुनेछ
English: Punishment may be inflicted in accordance with the prevailing laws upon the Competent Authority who does not send the aforementioned statements within the prescribed time period without any justifiable reason thereof.
Nepali: त्यस्तो विवरण मनासिव माफिकको कारण विना तोकिएको समयमा नपठाउने अधिकार प्राप्त अधिकारी उपर प्रचलित कानून बमोजिम सजाय गर्न सकिनेछ ।
English: To Maintain the Accounts of Transactions: (1) Each Local Body shall maintain the accounts of income, expenditure, deposits, goods in-kind and other income and expenditure in the approved format.
Nepali: १९९. कारोबारको लेखा राख्ने ः (१) प्रत्येक स्थानीय निकायले आय, व्यय, धरौटी, जिन्सी र अन्य आम्दानी खर्चको लेखा स्वीकृत ढा“चामा राख्नु पर्नेछ
English: Even the authentic documents to be attached with the accounts shall have to be maintained in a systematic order.
Nepali: लेखामा रहने प्रामाणिक कागजात पनि सिलसिलाबद्ध तरिकाले राख्नु पर्नेछ ।
English: In respect of the accounts of the special project being implemented with the foreign assistance, subsidiary accounts as specified by the Office of the Financial Comptroller General shall be maintained in addition to the accounts approved pursuant to Sub-rule (1) above.
Nepali: (२) वैदेशिक सहायतामा संचालित विशेष आयोजनाको लेखा उपनियम (१) बमोजिम स्वीकृत लेखाको अतिरिक्त महालेखा नियन्त्रक कार्यालयले तोके बमोजिम सहायक लेखा राख्नु पर्नेछ
English: Such statement as required for the donor agencies shall, on the basis thereof, be submitted in time.
Nepali: सोको आधारमा दातृ संस्थालाई चाहिने विवरण समयमै पेश गर्नु पर्नेछ ।
English: The accounts of commodity aid, direct payment, turnkey, technical assistance shall have to be maintained and the statement thereof shall have to be submitted as specified by the Office of the Financial Comptroller General.
Nepali: (३) वस्तुगत सहायता, सिधै भुक्तानी, टर्नकी, प्राविधिक सहायताको हिसाब राख्ने र विवरण पेश गर्ने कुरा महालेखा नियन्त्रक कार्यालयबाट तोकी दिए बमोजिम राख्नु पर्नेछ ।
English: The Competent Authority shall frequently examine whether the books and accounts are up-to-date or not.
Nepali: (४) लेखा अद्यावधिक भए वा नभएको अधिकार प्राप्त अधिकारीले बराबर जा“च गर्नु पर्नेछ
English: He or she shall personally visit or depute any other employee to visit the offices, if there is any, under his or her office and shall carry out, or cause to be carried out, internal examination and inspection.
Nepali: मातहत कार्यालय भए त्यस्ता कार्यालयमा आफै गई वा अन्य कर्मचारी खटाई आन्तरिक जा“च निरीक्षण गर्नु वा गराउनु पर्नेछ ।