In Diprung Chuichumma rural municipality, it has been found that social security allowance was paid in the name of those who died in the financial year 2080/81. The audit report of the Accountant General has pointed out that more than 300,000 have been disbursed in the name of 16 people who have died.

According to the report, it has been pointed out that 3 lakh seven thousand 625 rupees were withdrawn from 16 people in Ward no. It has been mentioned in the report that the amount should be withdrawn and deposited in the Federal Reserve Fund. 

Similarly, it has been pointed out that in the purchase of petrol, it was purchased from a firm that has not received permission for the sale and distribution of petroleum products from the Nepal Oil Corporation at a price higher than the shipping rate. According to the report, it has been pointed out that Limchunghang Stationary and Suppliers, which has not received permission for the sale and distribution of petroleum products from the Nepal Oil Corporation, has paid an additional 30 rupees 60 paisa over the rate for which the transportation fee has been fixed at 5 rupees 61 paise in the rate published by the municipality. In the report, it appears that three lakh 49 thousand three hundred and sixty three rupees have been paid for petrol. It is pointed out that 2.8 lakh ten thousand was spent on fuel without mentioning the vehicle log book, the name of the vehicle user, the name of the rider and the distance traveled. 

The audit report of the General Accountant has pointed out that even in the purchase of medicines and other goods, there were irregularities. It is mentioned in the report that medicines to be procured through bidding have been purchased directly from different places time and time again. According to the report, it seems that 53 lakh 11 thousand four hundred and 71 rupees were paid for the medicines purchased against the rules.

Similarly, contrary to the public procurement regulations, it has been mentioned that the purchase of more than the limit has been made. According to the report, it has been seen that the purchase of goods or services worth 74 lakh 96 thousand three hundred and 11 rupees was done directly without adopting the competitive method. 

It has been pointed out in the report that while evaluating the bids called for by the rural municipality for various construction plans, 25 meetings were taken for the evaluation of the bids of the same plan. According to the report, it is mentioned that 16 people took an allowance of Rs.

Similarly, it is mentioned that 18 people took 164 thousand 600 allowances after 22 meetings to evaluate the tenders of the fun Panchmibazar Chitapokhari Kalsing Khola, 15 people took 20 meetings to evaluate the bids of Regmeetar Panchmibazar road upgrading and 130 thousand 100 people took 13 meetings and 9 people took 94 thousand 800 allowances after 13 meetings. According to the report, rule 147 of the Public Procurement Regulations 2064 stipulates that a 5-member committee should be formed for the evaluation of bids and subject matter experts may be invited to the meeting if necessary.

Similarly, it is mentioned in the report that the vehicle lockbook was not kept mentioning the kilometers traveled, the visit report was not prepared mentioning the reason and purpose of the visit, the monitoring committee was not formed and the monitoring was evaluated and the monitoring was done in a double manner in the same work. The report pointed out that 3141 million 26 thousand rupees have been spent on meeting allowances for employees and officials, monitoring and travel allowances, employee incentives and fuel and 12 million 24 million 81 rupees have been spent on various programs, but only 16 million 36 thousand 785 rupees have been spent on food and snacks.