It has been seen that government agencies transfer large amounts of money against the rules towards the end of the financial year. The latest report of the Auditor General's Office has pointed out that because the trend of arbitrary spending against the law cannot be improved, funds are transferred in an irregular manner every year. It has also been mentioned in the report that there is no improvement in the tendency of the ministries to do business without following the law, not to keep proper accounts, to spend irregularly or unreasonable, and the amount of money is increasing.

According to the report, in the financial year 079/80 only 95 billion 297.4 million was transferred. This is 5.31 percent of the total budget of 17 trillion 93 billion 83 billion 73 million allocated that year. "Out of this, 23.10 billion 65 million rupees were transferred in June 2018 and 13.81 billion rupees 99 million rupees were transferred in the last week of June," the report states. In the financial year 078/79, 1 trillion 96 billion 41 crore 48 lakh 84 thousand was transferred. This is 12.03 percent of the total expenditure for that year. 

In Rule 30 of Financial Procedures and Financial Responsibility Regulations, 2077, there is a provision that payments must be made at least seven days before the end of the financial year and the accounts of expenses must be updated and payments must be stopped. However, the report has pointed out that the ministries have spent the mentioned amount contrary to the law.  According to the report, a total of 14 trillion 21 billion 327 million was spent last year. Out of that, 2 trillion 45 billion 6691 million (17.28 percent) was spent in June. It is mentioned in the report that only 88.66 billion 77 million (6.24 percent of the total expenditure) was spent in the last week of June 2008. The suggestion of the General Account is to conduct the program at the scheduled time according to the approved program and spending schedule in accordance with the provisions of the regulations and control the spending and payment after the third week of June. 

Rule 32 of Financial Procedures and Financial Responsibility Regulations, 077 states that funds cannot be transferred until the end of the first quarter period. According to the General Account, there was a transfer of 33 billion 15 million 19 million during the first quarter of last year, contrary to this arrangement. The General Accountant has pointed out that the law is not being followed by doing such an act. Economist Dilliraj Khanal said that due to the trend of not being punished even if the policy rules made by themselves are not being followed, financial mismanagement is rampant. Impunity is a growing problem. Systematic reform should have been done to improve it, but that did not happen," he said. "We have given sewage to the culture of non-compliance with the laws we have made, and even in such cases no one is punished. The problem is the result of that. Even if the government improves the revenue collection, expenditure system, financial system, etc., he says that the problem is still there because nothing can be done in practice. 

'Even when working against the law, some people and organizations should not be responsible, accountable and punished, the trend of cutting and paying checks against the rules,' he added, 'overall, this is a lack of financial discipline.' The existing law is more concrete to solve this problem He suggested that it should be made (tangible). The law should be amended so that not only employees, but also ministers are accountable and responsible. The law should not only be amended but its implementation should be ensured. There should be a system in which bullies are punished and good ones are rewarded," he added. 

Similarly, Rule 41 of Financial Procedures and Financial Responsibility Regulations, 077 states that according to the Appropriation Act, the amount approved under various headings to be spent on services and works must be spent ensuring that it is within the approved limits for those services and works. Likewise, if the amount is not enough in the budget sub-heading under one of the sub-headings specified in the Appropriation Act in Section 20 of the Economic Procedures and Financial Responsibility Act, 076, the Ministry of Finance shall transfer the amount from the amount saved in the budget sub-headings under one or more sub-headings specified in the same Act within the limits specified in the same Act. There is a system that can. However, the report has pointed out the fact that the ministries of the government have spent against the stated policy. 

Finance Ministry spokesperson Uttar Kumar Khatri admits that there are some problems in the government expenditure system due to lack of allocation efficiency. "In order to solve these problems, policy arrangements have been made such as not transferring funds in the first quarter of the financial year, not disbursing funds in the last month, making procedures within the first quarter, and making contracts, but these arrangements have not been fully implemented," he said, "to bring the standard of multi-year contracts by the end of October." It was said, but due to various reasons, it did not reach until January. The Ministry of Finance will facilitate it so that it is spent on time and there is no mishap, but the work is not being done as expected from the relevant ministries.' 

Spokesperson Khatri claims that although not all the problems seen in the government spending system have been resolved, improvements have been made in recent years. It is not that it cannot be improved, it can be done. For example, it was said that the money will not be transferred in the first quarter of the current financial year, but it has not happened,' he added, 'There is no money transfer in June and payment will not be made in the last week, but it is very challenging to comply with that.' Spokesperson Khatri says that the deformity is decreasing.

If the budget allocated to a project could not be spent even for nine months, even though there is a legal provision to bring it back, it has not been implemented. "There is a tendency to announce projects based on access, take money and invest it in large, non-national projects but do not spend it, so there is a situation where money accumulates and even when the work is completed, payment cannot be given," said another official of the Ministry of Finance. 

Similarly, in section 3 of the Appropriation Act 079, a provision can be made to transfer funds from one or more grant numbers to another one or more grant numbers so that the budget does not exceed 10 percent of the total amount. But the report has pointed out many facts that have changed the money so that this arrangement is unfavorable. According to the report, the Ministries (agencies) transferred funds up to 1,453 percent last year and reduced the budget. "Though the amount was transferred to the Election Commission for election purposes, it has transferred up to 63.41 percent of the amount," the Mahalekh report said, "It seems that the Public Accounts Committee has given instructions to transfer the amount within the scope of the law on May 9, 2076." However, the amount has been transferred against the instructions. Therefore, the amount should be transferred within the limits of the law. Even if we leave the amount transferred in the Election Commission, 72 percent of the total amount was transferred in the financial year 078/79.

Similarly, Rule 32 of the Financial Procedures and Financial Accountability Regulations 077 states that funds cannot be transferred under the heading of expenses that have not been budgeted. However, although there was no budget allocation in the last financial year, the report pointed out that 8.276 million (53.40 percent) was spent by adding 15.499 billion to the budget. Similarly, it is mentioned in point 369 of the budget statement of 079/80 that the budget allocated for projects of national pride cannot be transferred to other projects of national pride. However, out of the budget allocated for national pride projects last year, 5.78 billion 75 lakhs was transferred to 51 projects other than national pride projects, according to the report of the General Account. The General Accountant has also suggested to develop the procedure of allocating budget for projects and programs based on spending capacity and needs and spending accordingly.