Preliminary
1. Short Title and Commencement: (1) These Rules shall be called as "The Financial Procedures Rules, 2064 (2007)". (2) The Rules shall come into force immediately. 2. Definition: Unless the subject or the context otherwise requires, in these Rules,- (a) "Act" means the Financial Procedures Act, 2055 (1998). (b) "Competent Authority" means the official authorized to make expenditure of give sanction thereof pursuant to these Rules; and this term also includes the official who acts as the acting or officiating for the Competent Authority. (c) "Departmental Head" means the chief of a constitutional organ and body or Ministry of any Department there under or central-level Office having identity and jurisdiction equivalent to that of a Department. (d) "Governmental amount" means any amount obtained by the Government of Nepal by way of revenue or otherwise. (e) "Internal control" means the function of supervision and monitoring controlling office as to whether the procedure prescribed by the law is followed or not. (f) "Deposit" means the retention money or earnest money or bid bond or performance bond furnished for security pending the settlement of any work, and this term includes any amount furnished for security owing to any other reasons. (g) "Writing off" (Sadar Syaha) means the act or crediting into the governmental fund any sum of deposit deposited in the deposit account for security pursuant to these Rules.
राष्ट्रिय वौद्धिक सम्पत्ति नीति, २०७३