The Auditor General's report has recommended to control the expenditure by transferring funds at the end of the year. According to the General Accounts Report 2082, it has been found that Lumbini Province has done the most amount transfer. It is mentioned that the said province has transferred 1 billion 15 million 1 lakh 54 thousand rupees.

"This year, the budget allocated at the beginning of the 7 provinces was 2 trillion 80 billion 1953 million rupees, 33 billion 880 million 24 million more and 33 billion 75 million 51 million decreased, and the budget is 2 trillion 80 billion 32 million 26 million rupees," it is mentioned in the report. 89 thousand, Lumbini province transferred 1.15 billion 1 lakh 54 thousand and Karnali province transferred 4 crore 48 lakh 97 thousand rupees. According to the Provincial Financial Procedures and Financial Responsibility Act, the Ministry of Economic Affairs has the authority to transfer funds from one budget sub-heading, source or expenditure to another budget sub-heading, source or expenditure.