The Ministry of Finance has provided that the liability cannot be transferred to the next financial year by spending in excess of the annual allocated budget. This provision has been made in the standard 2081 regarding making the public expenditure economical and effective, which was passed by the Council of Ministers meeting held on January 21.

It is said that this standard has been prepared because it is desirable to make public expenditure economical, transparent and effective. In the standard, it is stipulated that the government agency should get the approval of the Ministry of Finance before submitting a proposal to the Government of Nepal and the Council of Ministers when deciding on the creation of financial obligations in excess of the annual allocated budget and approved programs. 

"The responsibility and accountability of the financial obligations created without the consent of the Ministry of Finance shall be taken by the related government agencies," the standard states, "Except in special circumstances, the liability shall not be transferred to the next financial year by spending in excess of the annual allocated budget." 

If the work of any project is not completed within the specified time, according to the law, there is also a provision that no variation, time extension or cost increase can be made without a clear basis and technical documentation. It is mentioned in the criteria that resource consent for multi-year contracts will not be given to projects or programs that do not meet the conditions of the multi-year contract of the project 2081. 

"The budget required according to the source agreement must be managed within the budget limit of the relevant government agency for the next financial year," the standard states, "Other than the federal, state and local governments in partnership and complementary grants, other projects or programs will not be conducted in a way that duplicates them." 

The government has made a special arrangement in terms of increasing capital expenditure and bringing efficiency. According to this, the government agency will have to make an annual action plan while implementing the project. 

"In the implementation of the project, a minimum of 10 percent within the first quarter period and not less than the quarterly allocation every month with a rate of minimum of 10 percent must be made so as to achieve 100 percent results by the end of June," the standard states, "The related government agencies should prepare an action plan by the end of October in the case of 2081 and after that by the end of October, the relevant ministries, the Ministry of Finance and the National Planning Will have to be sent to the commission.' 

There is also a provision in the standard that the relevant ministry should monitor the development project online and ensure that it is spent in accordance with the allocated budget. The relevant ministry, the Ministry of Finance and the National Planning Commission should regularly monitor the progress of the action plan. The system of gradually reducing the government structure at all three levels, restructuring the organization by reducing the number of existing posts, and making the personnel administration efficient and effective is also kept in the standard.

'Cleaning, security, garden maintenance and operation of vehicles and regular maintenance of office equipment should be implemented through service contracts', the standard says, 'The government has also said to reduce the use of paper by e-mail and electronic means when correspondence between government agencies is available. In order to reduce the cost of letter pad printing, the format should be prepared on the computer.