The local level is about 2 billion

In financial year 2079/80, 11 trillion 39 billion 19 billion audited 746 and 748 local level including two arrears, 31 billion 2 billion i.e. 2.72 percent was found to be incorrect. According to the report of the General Account, the trend of spending against the rules has continued at the local level as in previous years.

Illegal service facility, Abanda budget, purchase and repair of vehicles, purchase of school lunches and sanitary pads, staff recruitment, DPR and master plan, payment to consumer committee, social security allowance, etc. The Accounts General has raised questions about the expenditure and payment of the budget allocated under that title. It is mentioned in the report that the local level has not paid much attention to the audit and unwarranted recovery. It is seen that the local level is also confused about the issues that can be regulated.

According to the integrated annual financial statement of the General Accounting Office, 753 local levels received 5 trillion 32 billion 462 million 21 million income from grants transferred from the union and state in the financial year 2079/80. 4 trillion 53 billion 81 crore was spent. 78 billion 64 crore 44 lakhs is saved after spending in that year. The General Accounting Office has audited 746 local levels, out of which 6 trillion 31 billion 94 billion 12 million has been spent, 5 trillion 77 billion 80 million has been spent, i.e. 85.99 percent. The local level has incurred current expenditure of 51.83% and capital expenditure of 29.53%. Financial management and other expenses are 18.62 percent.

According to the report of the Accounts General, 746 local level audited in the fiscal year 2079/80, 30 billion 83 million 54 million were found to be unaccounted for. 4 billion 90 million 18 million to be recovered from the said beruju. The amount to be regularized is 23 billion 92 million 88 million, while the amount of the two local levels for 2077/78 and 2078/79 is 17 million 98 million rupees.

1 trillion 62 billion 44 million 31 million remaining up to the previous financial year and the total unaccounted amount for the year 2079/80 as mentioned in the 61st report is 1 trillion 93 billion 45 million 83 million. 3.18 percent of the sub-metropolitan city and 1.63 percent of the metropolitan city were found to be homeless. Similarly, the municipality's rate is 2.72 and the rural municipality's rate is 2.67. The audited 446 local levels have a total of 2.71 percent.

The heads of the local government have continued the practice of sharing the budget by the executive in the last financial year 2079/80 as in the previous years. It has been found that the Abanda budget is preferred to be distributed by the executive in the case of having to submit an estimate of income and expenditure through the annual budget statement. Although the General Accountant repeatedly reminded the provisions mentioned in the Act to remove this trend every year, some local levels have not accepted it.

In the Local Government Operation Act 2074, many local levels have not followed the provision of prioritizing the budget and programs and submitting the estimate of income and expenditure without keeping a budget. In the past also, 291 local levels have kept 7 billion 44 crore 23 lakh 98 thousand in bonds. According to the Accounts General, such amount will be spent on the Patke project and financial discipline will not be maintained. The Accountant General has suggested that it should be controlled.

Local level employees and public representatives have taken 185.3 million rupees for benefits against the law. They have spent illegal amounts on topics such as festival expenses, meeting allowances, fuel, mobiles, vehicles, clothes, and hospitality. According to the General Account, 171 local levels have spent 91 million 150 million rupees by hiring personal secretaries and advisers on the topic of non-law.

According to the report of the General Account, 424 local levels have spent 6 billion 92 million 75 million rupees for salary and allowances by violating the law and hiring employees on contracts. In Section 83 of the Local Government Operation Act 2047, there is a provision to propose the posts of employees who will be hired on a service contract based on the Organization and Management Survey (O&M). Also, there is a provision that temporary posts cannot be created. But the local level has not completed the process and has kept the employees on contract and given salary and allowances. Similarly, it is mentioned in the report of the General Account that 292 local levels have spent 1.53 billion 1.2 million rupees against the salary and allowance rules by appointing employees in places where there are no vacancies. 228 local levels have spent 958.3 million rupees as incentives to employees without analyzing the internal resources.

Local level has made a detailed project report, DPR and spent the budget blindly. The Accountant General's report has also published details to confirm the same voice. According to the report, the local level has spent 1 trillion 6 billion 1.5 million rupees on topics such as DPR, master plan and consultancy services, feasibility studies. "But if the study report is not implemented, the records will not be found," said the Accountant General. According to the

report, 75 local levels have purchased four-wheeled vehicles worth 3.666 billion 71 million and 130 local levels have purchased two-wheeled vehicles worth 207.2 billion. A total of 3.87 billion 43 lakh rupees has been spent to buy the vehicle. Last year, 327 local levels spent 1.56 billion 69 million rupees on fuel and 264 local levels spent 73.76 million rupees on vehicle repair. There is a provision to spend money for lunch by keeping student records in the

lunch program implementation manual. But in the last year, 145 local levels have spent 54 crore 43 lakh 99 thousand rupees without keeping records of students. The expenditure has been incurred without keeping a record of student attendance. It seems that 147 local levels have purchased sanitary pads under the program of giving free sanitary pads to school students. 17 crore 69 thousand pads have been purchased under that title. But the pad appears to be in stock in the warehouse.