http://localnepaltoday.com/local-methods-of-corruption-die-hard/ ...where local issues make the headlines Thu, 10 Aug 2023 20:56:50 +0000 hourly 1 https://wordpress.org/?v=6.8.11 http://localnepaltoday.com/local-methods-of-corruption-die-hard/#comment-183138 Wed, 13 May 2020 18:12:39 +0000 http://localnepaltoday.com/?p=12681#comment-183138 The corruption process in same as always. It starts from budget preparation. The budget will be made as per needs (as per fiscal budgets) no doubt on that but no scientific methods and tools are considered. The budgets are allocated on ad hoc basis; also considering some undefined activities and quite unrestricted by nature and for general purpose. Categorized primarily in two major categories A) Administrative and B) Program delivery. Both categories consists of revenue and capital expenditure. The process of corruption in both revenue and capital expenditure are different because both have governed by different manuals and policies. The idea behind whole corruption is to show as much as utilization of budget as the surplus needs to refunded back due to adoption of cash accounting basis in Public Finance. The basic question it arises here is how the local government shows the utilization of budget as much as possible ? It largely depends upon the set of activities and budget heads in both categories. After the corruption takes place in local level, the amount of benefit again will be redistributed to the budget controller, auditor general, CIAA and somewhere to concerned ministry.

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