Budget Speech

Unofficial Translation
Budget Speech
of
Fiscal Year 2018/19
Delivered to
Joint Assembly of Federal Parliament
By Honorable Finance Minister Dr. Yuba Raj Khatiwada
Tuesday 29 May 2018
Government of Nepal
Ministry of Finance
2018
www.mof.gov.np
Right Honorable Speaker of the House of Representatives,
Right Honorable Chairman of the National Assembly,
1. I feel privileged to present the budget of FY 2018/19 in this
august house in the capacity of Finance Minister of the
Government of Nepal. On this occasion, I would like to pay
heartfelt tribute to known and unknown martyrs who sacrificed
their precious lives seeking political transformation. I would also
like to express my sincere gratitude to my fellow Nepali citizens
who have strived for independence, democracy, social justice,
equality and prosperity, and to those towering personalities of
Nepali politics who led movements to secure these fundamental
rights.
2. After a long struggle, Nepal, as per its people’s aspirations, has

transitioned into a federal state that is inclusive and
representative. Nepal has also been able to institutionalize a
democratic system of governance through three tiers of election.
This unique political achievement along with people’s mandate has
enabled the incumbent government to make maximum use of
available resources and capacity to embark on a journey of
development and prosperity.
3. The incumbent Government has embraced a unique socio-economic

development model in accordance with its long-term objective of
creating “Prosperous Nepal, Happy Nepalis”. Equitable
development is not possible solely through higher per capita
income, nor is it possible through distribution of limited income.
Hence, the present Government believes that overall development
is only possible through high economic growth and its equitable
distribution. The starting point of our journey towards socialism is
fulfillment of basic social needs such as decent job, minimum food
security, basic health and education services, clean drinking water
and safe housing to all citizens.
4. I have taken into account the Constitution of Nepal, principles and

priorities of the Appropriation Bill 2018, policies and programs of
the Government of Nepal, the current periodic plan, the
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Sustainable Development Goals and suggestions provided by
Honorable Members of the Federal Parliament as guidelines to
formulate the budget for the next fiscal year. I have also taken
into account constructive suggestions provided by various political
parties, organizations, intellectuals, and fellow citizens residing in
Nepal and abroad to prepare the budget.
Right Honorable Speaker,

Right Honorable Chairman,
5. Now, let me allow to highlight the country’s economic scenario in
brief.
6. I have already informed this august House about the country’s

macro-economic situation through the White Paper after the
formation of this government. The measures taken by the
incumbent Government to ensure good governance and promote
development have started creating positive impact on the
economy.
7. The economic growth rate is projected to touch 5.9 percent in the

current fiscal year. The average inflation in the first nine months of
the current fiscal year stood at 4.1 percent.
8. The trade deficit is widening due to the narrow base and the low
growth rate of export compared to import. The balance of
payments, that has remained surplus for a long time, has thus
slipped into the negative territory.
9. Although the budget was launched on Jeth 15 in the last fiscal

year as per the constitutional provision, its implementation failed
to meet expectations. The revised estimate of government
expenditure for the current fiscal year is expected to be Rs
1,046.51 billion, or 81.8 percent, of the total allocation. As per
revised estimates, 87.1 percent of the budget allocated for
recurrent expenditure will be utilized; 71.2 percent of the budget
allocated for capital expenditure will be utilized; and 77.2
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percent of the budget allocated for financing provision will be
utilized.
10. Revenue collection is expected to hover around Rs 728.35 billion,

which is very close to the target. Revised foreign development
cooperation mobilization is estimated to be Rs. 36.16 billion and
Rs. 74.92 billion as grant and loan, respectively.
11. I have already presented the Economic Survey 2017/18

containing key economic indicators, statements and statistics, and
the annual progress report of the Public Enterprises of the last
fiscal year in this august House.
12. Now I would like to present the objectives and priorities of the
budget for FY 2018/19. The following are objectives of the
budget:
a) To end extreme poverty, impoverishment and

backwardness by expeditiously fulfilling minimum basic
livelihood needs, which are fundamental rights of citizens.
b) to achieve rapid economic and human development by
enhancing and optimally utilizing resources, opportunities
and potentials.
c) to build a prosperous, strong, self-reliant and socialism-
oriented economy by developing economic, physical and
social infrastructure.
13. I have presented the priorities of the budget for FY 2018/2019

as follows:
a) Promotion of sectors that can create jobs and employment

opportunities for all citizens,
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b) Accelerated human development through the development
of the social sector, including health and education,
c) Use of capital, technology and research in sectors, such as
agriculture, water resources and tourism, to achieve
sustainable, broad, equitable and high economic growth,
d) Development of basic and modern physical infrastructure,
such as roads, railways, irrigation, electricity and urban
facilities, to accelerate the pace of building modern
Nepal,
e) Reconstruction of structures damaged by earthquakes and
floods, and
f) Enhancement in quality of public service delivery, and
good governance perceivable by the citizens.
14. Federal government will collaborate, coordinate and forge a

partnership with provinces and local levels to achieve the
objectives and implement the priorities of the budget of the
federal government. Government will collaborate with
cooperatives and the private sector to make effective utilization of
available capital, skills and capacity.
15. Now, let me allow to present the statement of budget allocation

for federal, provincial and local levels in accordance with fiscal
federalism.
16. In accordance with the constitutional provision, I have made a

provision of budget head wise allocation only for the programs to
be implemented by the federal government. High-tech projects
under the jurisdiction of provinces and local levels that are under
construction or in the final phase of construction will be completed
by the federal government and handed over to them. The federal
government will not allocate budget for new projects to be built
by provinces and local levels using fiscal equalization grant,
internal resources and fund transferred through revenue sharing
mechanism. Provinces and local bodies that are technically and
financially capable of operating projects that are currently under
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the federal government will be handed over to them in the coming
years.
17. I have made equalization grant available to provinces and local

levels on the basis of human development indicators, such as
education, health, drinking water; and infrastructure, expenditure
requirement, revenue generation capacity as well as economic,
social and other disparities. I have allocated Rs. 135.51 billion as
equalization grant.
18. Out of Value Added Tax and Excise Duty levied on domestic
production, I have projected revenue sharing grant to be
Rs.114.24 billion for provincial and local level governments on the
basis of their population, territory, human development indicators,
infrastructure and expenditure requirement.
19. I have allocated Rs. 63.14 billion and Rs. 109.85 billion as
conditional grants to provinces and local level, respectively.
20. I have allocated Rs. 20 billion to provide complementary grant to

provinces and local levels for projects identified by them under
their jurisdiction, and to provide special grant to provinces and
local levels to execute activities of special nature.
21. Now, I would like to present the details of sectoral programs and
budgetary allocations.
Work and Employment
22. The Prime Minister Employment Program will be initiated to

create more employment opportunities within the country in order
to gradually develop such situation that does not require Nepalis
to seek foreign employments. This program will be connected to
commercial agriculture, irrigation, drinking water, river control,
forest, tourism, transport infrastructure and other public
construction sectors that are executed by three levels of the
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government. I have allocated Rs.3.10 billion for this program.
Employment Guarantee Bill will be presented in this session of the
Parliament in order to ensure minimum employment guarantee in
the sector creating employment in public development constructions
works.
23. Employment Information Center will be established in collaboration

with provinces to register unemployed human resources and to
exchange the information about employment opportunities.
Foreign employment service providing companies will also be
mobilized to manage domestic employment. Arrangement will be
made to provide free of cost short-term training in order to supply
skilled labor as per market demand.
24. Equal pay for equal job policy will be implemented. Minimum
wages will be reviewed. Labor inspections will be made effective
to ensure business related health protection. A quasi-judicial entity
will be formed promptly to resolve labor related disputes.
Monitoring mechanism will be made effective to completely
prohibit child labor.
25. In order to encourage youths with higher education to start their

own businesses, arrangements will be made to provide loan of up
to Rs. 700 thousand with a 5 percent subsidy in interest rate
against collateral of their academic certificates. There will be
compulsory provisioning of credit guarantee and insurance of such
businesses. I have established a Challenge Fund to provide start-
up capital for businesses initiated by entrepreneurs with innovative
knowledge, skill and capacity.
26. Necessary arrangements will be made to integrate all public

funds established for the purpose of employment promotion and
development of entrepreneurship. Capital, skill and
entrepreneurship trainings will be ensured for small businesses and
self-employment activities in proprietorship of women.
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27. Foreign employment opportunities will be utilized as a short-term
strategy until sufficient options and employment opportunities
become available in the country. Foreign employment will only be
allowed after completing intergovernmental labor agreement and
skill development training. The services to obtain labor permit will
be eased by setting up foreign employment service center offices
in all provinces.
28. I have made provision of providing project loan of up to Rs. 1

million for returnee migrants based on certification of their skills so
that they can start relevant business. Arrangements will be made
for compulsory credit guarantee of such loan and insurance of such
enterprises.
29. Migrant workers are encouraged to send their remittance through

banking channel and to invest in the productive sectors belonging
to micro and small industries, tourism, agro-business and
employment- oriented service sectors.
Health
30. Health services will be made easily accessible, reliable and

qualitative. Health insurance program will be expanded all over
the country in order to ensure universal coverage in basic health
services. Maternity service will be provided from the stage of
pregnancy to ensure nutrition of mother and child. Under this
scheme, I have doubled the amount of antenatal care and
transportation cost provided for delivery in health institutions. I
have provisioned necessary budget for multi-sectoral nutrition
program being implemented by local levels.
31. At least one health center will be established in every ward within
the next two years in partnership with local level governments. I
have provisioned to provide Rs. 4 billion grant to the local level
governments to build such health institutions in 1200 wards of the
country in the first phase. The medicines that the government
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provides for free will be continuously made available to all health
centers across the country.
32. The construction work will be started as per the Bir Hospital
Master Plan. A state-of-the-art medical laboratory with hi-tech
health diagnostic system and kidney treatment center will be
established in Kathmandu. All possible steps will be taken for
treating sickle cell anemia, which is found to be prevalent in Tarai
Madhesh belt and specially among the Tharu community there
through proper medical research and diagnosis.
33. At least one medical doctor will be deputed in all of the health
centres in the country. Government will encourage increase in
production of medicines in order to make the country self-sufficient
in essential medicines.
34. Hospitals with more than 100 bed capacity will be compulsorily
required to run extended health services. Geriatric wards will also
be established in such hospitals. Mobile health camps featuring
specialist doctors will be organized in remote areas in
collaboration with private medical colleges.
35. Process for establishing additional medical education institutes will

be duly initiated to ensure that each province has at least one
government run medical institute within its territory. A
comprehensive act concerning medical academy will be enacted
so as to run all medical education institutes in a well-managed and
effective manner.
36. Nagarik Arogya program will be run to maintain good health,

promote positive thinking and for personality development through
meditation and yoga. I have allocated Rs. 100 million to establish
Bidushi Yogmaya Ayurvedic University to conduct scientific
research on Ayurvedic medicines, produce them and also provide
Ayurvedic education.
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37. Provisions will be made to deliver health services by integrating
alternative treatment methods such as Ayurvedic, Homeopathic,
Unani, Acupuncture, Amchi and naturopathy with allopathic
treatment techniques.
38. Smoking and the use of alcohol will be prohibited in all public
places and vehicles. A procedure will be developed to properly
regulate the production, import and sale of alcohol and tobacco
products.
39. I have made provision to mobilize rapid response teams

comprising medical experts to help in efforts to curtail the spread
of as well as eradicate pandemic diseases in an effective manner.
40. I have allocated Rs. 56.42 billion to the health sector.
Education
41. In the coming fiscal year, all school aged children will be enrolled
in school through nationwide school enrollment campaign in order
to ensure their access to education. Education of up to secondary
level will be gradually made free and compulsory. “Literate
Nepal” will be announced within two years in collaboration with
the Provincial and Local level governments.
42. A campaign entitled “Let’s Bring All Children to School, Retain

and Educate Them” will be carried out for the benefit of children.
Locally produced nutritious snacks will be provided to all students
up to grade five of community schools that operate in localities
with low Human Development Index.
43. Schools will be made disable and child friendly. Residential

education will be provided to students of technical and vocational
subjects who come from geographically remote areas. Further
research and development of Nepali sign language as well as
training and professional development of interpreters will be
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encouraged. I have allocated necessary funds to establish well
equipped residential schools for providing special education in
each province to enhance disabled children's access to education.
44. Madarasha, Gurukul and Monastery education will be brought to

the mainstream of modern education. Higher education in all
subjects and streams will be made free for children from Dalit and
endangered communities.
45. Technical institutes and schools will be gradually established in all

local levels in order to expand the reach of technical and
vocational education. I have allocated an additional Rs. 840.30
million to start technical classes in community schools.
46. I have allocated funds to restructure Council for Technical

Education and Vocational Training, expand technical teacher’s
training program and provide internship facility to students
studying in bachelor's level in technical campuses. Internships in
community schools will be made compulsory for students pursuing
post graduate in Education.
47. Existing posts for teachers will be justifiably redistributed on the

basis of number of students, subject requirements and
geographical conditions. Additional grants will be provided to
secondary schools for additional teachers to teach science,
mathematics, English and technical subjects.
48. Rural Telecommunication Fund will be utilized to provide free high-

speed internet service to community schools in order to improve the
quality of public education through IT friendly education.
49. Education loan at five percent interest subsidy will be made

available for students belonging to economically deprived,
marginalized and targetted communities in order to help them
pursue higher studies as well as technical and vocational
education.
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50. Universities will be developed as the center of educational
excellence to gradually make them internationally competitive,
specialized and research oriented. The Government of Nepal will
provide necessary support to establish such state-of-the art
universities. Open University and Alternative Education System will
also be expanded.
51. The academic quality of universities will be gradually improved.

Professors will be engaged in research and educational progress.
Performance and results will be the basis for providing university
grants. For this, I have significantly increased the grant that goes
to the University Grant Commission, making it reach Rs.14.36
billion.
52. Reform measures will be adopted to remove the gap between the
quality of government and private sector schools, and to increase
the quality of public sector education through the development of
necessary infrastructures, use of new technology and improvement
in educational standard. Reform measures will also be put in place
to improve the school curriculum in such a way that students possess
the feelings of nationality, patriotism and social responsibilities.
53. An umbrella act will be enacted for the purpose of keeping

uniformity in the establishment and management of the universities.
Science and Technology
54. The mission of building modern Nepal will be initiated with the
support of scientific research and technological developments.
Madan Bhandari Institute of Science and Technology will be
established with the objective of making it an international
educational center for excellence in Science and Technology.
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55. A law on nuclear energy will be drafted for the secured use of
nuclear technology, ionized radiation and for protecting life of
people in general from the adverse impacts of such activities.
56. I have allocated Rs. 134.51 billion for Education, Science and
Technology sector.
Ministry of Youth and Sports
57. Focus will be given to increasing sports activities for children and
youths in order to contribute towards their physical and mental
development. I have allocated necessary budget for establishing
sports stadiums, playgrounds, youth clubs and parks in
collaboration with local levels. I have allocated budget for
building at least one provincial level stadium in each province.
58. I have allocated Rs.2.04 billion to enhance Nepal's identity and

image in the international arena through sports, to make necessary
preparations for the 18th Asian Games and build required
infrastructures for organizing13th South Asian Games and 8th
National Sports Competition.
Women, Children and Senior Citizen
59. I have allocated Rs. 295.7 million to make all indigent and
backward women self-dependent through self-earning by
expanding the President Women Uplifting Program through the
development of their skills as well as entrepreneurship ability and
increasing their access to work and employment opportunities.
Awareness will be enhanced against child marriage, dowry
system, Deuki, witchcraft, Chaupadi and other such social ills,
superstitions and violence against women. Air ambulance will be
arranged to rescue pregnant and post-partum women of rural
and remote areas facing medical emergency.
60. Rehabilitation and other special programs will be launched for

disabled persons to boost their morale, self-respect, and enhance
their skill and capacity. Street children as well as other vulnerable
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people who are forced to live a very risky life in the streets will
also be rescued and rehabilitated.
61. Grants will be provided to organizations providing security and

care to autistic persons, mental ill, helpless, orphans, elderly
people and disabled persons on the basis of specified procedures.
An elderly care home will be established in each province.
62. Loan (on collective guarantee) of up to Rs. 1 million at 5 percent

interest subsidy will be provided for each Dalit community by
socially integrating them to run business through cooperatives and
community production system. I have provisioned budget for
modernizing and promoting traditional skills and occupation.
63. I have allocated Rs. 1.88 billion for women, children and senior
citizens.
Social Security
64. Integrated social security policy will be designed and enacted in

order to integrate the existing scattered social security schemes
and broaden the base so that all citizens can Perceive a sense of
security provided by the state.
65. Province sponsored social security for senior citizens, single

woman, disabled persons and endangered indigenous communities
will be well managed and other facilities will be gradually
increased. The government will bear the cost of health insurance
premium for up to Rs. 100 thousand for all citizens of over seventy
years of age. In addition to the government-sponsored social
security, a legal provision will be enacted that the children must
take care of their elderly parents.
66. Child protection grant of Rs. 400 per month that is being provided
for children of Dalits and those living in Karnali region will be
broadened to include the districts in Terai-Madhesh that rank low
in human development index.
67. A contributory pension system for public servants joining service

from 17 July 2018 will be compulsorily implemented. Contributory
social security rules will be formulated and enacted as per the Act.
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68. Individuals involved in unorganized sector like farmers, laborers
and self-employed persons will also be gradually streamlined in
social security. A provision will be made that would prevent social
security beneficiary to get double benefits.
Agriculture
69. Agriculture will be developed as the basis for poverty alleviation,

reduction in unemployment and food security. I have emphasized
the need for modernization, commercialization, mechanization and
the expansion of value chain in agriculture to build agriculturally
strong economy by doubling agriculture production within five
years.
70. The Prime Minister Agriculture Modernization Project will be

expanded. Grants will be provided on improved seeds and plants
of tea, coffee, cardamom, areca nuts, potato, banana and lemon.
I have allocated Rs. 4.77 billion to run this project effectively.
71. Policy related to increasing the export of high value agricultural

products will be adopted. Production diversification and value
chain will be expanded to contribute to multipurpose use of
agricultural products. Organic production of agricultural products
will be prioritized.
72. “Agriculture Knowledge Center” will be established at all local

levels with an objective of providing technical knowledge and
skills about agriculture and livestock. Returnee migrants will be
encouraged to engage in organic farming and agriculture
business.
73. Specified grants will be provided to those industries that rely on

agricultural raw materials to produce raw material they need in
the country itself on the basis of the production cost they bear
through individual contract and cooperative farming.
74. Establishment of fruit nurseries, plantling distribution and

technology transfer program will be conducted by assessing
pocket areas fruit production in Chure Bhawar and other areas
with low grain productivity. I have allocated the budget to
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establish at least one integrated community or cooperative model
agriculture farm in each province.
75. I have allocated budget to provide fertilizers, seeds, pesticides,

medicines, equipment and other necessary services for agriculture
production through local level agriculture service centers. I have
allocated the budget for agriculture research centers, agriculture
cooperatives and agriculture campuses to encourage research and
study focused on development of agriculture and animal
husbandry.
76. Agriculture insurance will be expanded to address production risk.

I have allocated necessary amount for the purpose of subsidizing
75 percent of the insurance premium for agriculture, livestock and
fisheries insurance.
77. The procedures related to getting interest subsidy on loan for

commercial agriculture and livestock will be modified. I have
allocated Rs. 5 billion to provide grants for interest subsidy
associated with all types of loan.
78. I have waived off loans borrowed by small farmers from pre-
existing Sajha Sahakari Sanstha. Institutional reform will be carried
out to make Agriculture Loan Program of Small Farmers
Development Bank effective.
79. I have allocated budget for 25 percent subsidy for the acquisition
of necessary equipment for milk, meat, fruit and vegetable
processing industries operating through cooperatives. This
arrangement will also be applied for establishment of feed
industries for fish and livestock based on non-food industries at the
local level.
80. I have arranged production-based grants to sugarcane farmers. I

have also provisioned production grants for silk, cotton and wool
farming through cooperatives and 25 percent capital grant for the
establishment of processing industries.
81. I have allocated the budget for field soil test through mobile lab
and distribution of soil quality test kit at the local level. I have also
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allocated necessary budget to examine the quality of the seeds at
the provincial level.
82. Factories producing organic fertilizers, chemical fertilizers,

pesticides and agriculture equipment will be established in order
to facilitate supply of agricultural inputs in collaboration with
cooperatives and the private sector. Seed company will be
enhanced to certify the seed quality and manage the supply
system. Agriculture cooperatives will be encouraged to produce
seeds.
83. Effective regulation system will be established to promote food

hygiene and quality. I have allocated necessary budget to
intensify the use of food quality test equipment.
84. I have provisioned necessary grant to purchase required

equipment for the establishment of at least one Biological
Pesticides Lab in each province with provincial level collaboration.
85. The support price will be fixed before planting the specified
agricultural crops, including wheat, rice and sugarcane. Market
Information System will be established to provide the price of
agriculture yield through mobile services. I have allocated
necessary budget for Agricultural Management and Information
System to minimize the risk of investment in agriculture sector to be
caused by weather and climate change.
86. Bill of land use policy will be presented in this session of

Parliament for the systematic use and scientific classification of the
land. An arrangement will be made to prohibit the use of irrigated
and other agriculture land for housing. Public and Guthi land will
be protected.
87. I have allocated the necessary budget to record all the agriculture
land and to digitalize the land ownership certificate within the
coming two years. Legal arrangement for real estate transaction
only through licensed companies will be made. The land survey will
be carried out by using modern technology. The mapping and
surveying task of the border areas will be managed.
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88. I have allocated Rs. 3.89 billion to complete the rehabilitation
work of freed Kamaiya (bonded labour) and Haliya (ploughman)
within the coming fiscal year.
89. Based on the result of poverty survey carried out in the past,
National Social Security Certificate will be distributed to poor
households of 26 districts within the next fiscal year. The same
survey will be carried out and certificate distributed in the
remaining 51 districts within the next two years. For this purpose, I
have allocated Rs. 637.3 million.
Forest and Environment
90. The use and conservation of this sector will be prioritized through
scientific forest management. The complementary role of three
tiers of the government will be established for the conservation
and utilization of the forest areas. Tree plantation and forest
expansion will be carried out in unutilized land, along river banks
and landslide prone areas.
91. The extension, value addition and marketing will be

encouraged for the high value local environment friendly forest
products. Biodiversity will be preserved. Programs such as
environment conservation and management, land-erosion control
and protection of river source and river banks will be
implemented.
92. Galchhi, dry drain, landslide control and agro forestry system will
be promoted and expanded with effective implementation of
President Chure Protection Program in collaboration with
province and local level governments. In collaboration with local
level, lake and ponds will be constructed in hills and Chure region
from rainwater harvesting for the biodiversity preservation.
93. Herbal and forest-based industries will be established in

partnership with public, private, cooperative and communities. I
have provisioned grant for the purchase of equipment and
establishment of export-oriented industries using forest-based raw
materials.
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94. An arrangement will be made for collecting and processing forest
products including herbs through cooperatives. Ecotourism
promotion programs will be implemented in national parks,
wildlife conservation and protected areas in close collaboration
with local level governments and private sector. The natural zoo
and tourist route will be constructed in viable forest areas.
95. Misuse of forests in the border areas will be checked in

collaboration with the local level and forest consumer committees. I
have proposed budget for the establishment of at least one herb
processing center in provinces where there is viability for the
same. Nepal Timber Corporation will be strengthened by
increasing its existing capital structure, thereby enabling it to
engage in seasoning of forest woods while also fulfilling the ever
increasing demands of industrial and construction sector.
96. Climate change adaptation and mitigation programs will be

implemented. I have allocated budget for the protection of
mountains and glacier lakes that remain as the source of fresh
water. Special attention will be paid to the cleaning of the Mount
Everest, including various other mountain peaks and their vicinity.
97. There will be collaboration with government, private sector,

NGOs, cooperatives and communities for biodiversity preservation
and climate change adaptation as part of the Clean, Green and
Pollution Free Nepal campaign.
98. Assistance will be provided to control sound, dust and air pollution
and waste management to maintain environmental cleanness of
Kathmandu valley. I have allocated budget for the expansion of
air quality measurement center and effectiveness of environmental
assessment and monitoring system in the major cities.
99. I have allocated Rs. 16.59 billion for the forest and environment
sector.
Industry
100. Arrangements have been made to provide protection to sugar,

medicine, iron bar, wood, cement and at least a dozen or so
construction materials in order to be self-reliant in them within the
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next two years. Export oriented industries such as jute, carpet,
garments, pashmina, silk and cotton-based industries, footwear
and handicrafts will be promoted. I have allocated necessary fund
for the scientific test of iron mines to initiate excavation and
processing of iron ore. Potential natural resources and precious
metals will be explored, excavated and processed in
collaboration with the private sector.
101. I have allocated necessary budget for conducting feasibility study

as well as for infrastructure development works to establish at
least one industrial zone, economic zone and special economic
zone in each province in coordination with the provinces and
partnership with public and private sectors. Arrangements will be
made to operate closed and sick industries in the collaboration
with the private sector and cooperatives on the basis of their
respective potentialities.
102. Industrial villages will be established at local levels within the next
three years in collaboration with the private sector. I have
allocated Rs.280 million for the establishment of necessary
infrastructures of at least 20 industrial villages in each province in
the next fiscal year.
103. I have made arrangements to provide 6 percent interest subsidy

on collective project-based loan up to Rs.1.5 million operated by
women through development of their entrepreneurship, skill
development and training.
104. Foreign direct investment will be promoted in manufacturing

industries with export potentials and high value addition in Nepal.
The process of industrial registration will be simplified. Tax
incentives will be provided to the manufacturing industries which
start production within stipulated time. I have allocated budget for
the construction of road and electricity infrastructure necessary for
the industries.
Commerce and Supply
105. After identifying, developing and upgrading production of

exportable goods, the international market promotion will be
conducted. I have allocated budget to purchase necessary goods
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and equipment for a permanent exhibition stall of handicrafts and
other exportable goods at all foreign diplomatic missions to
promote country's exports. The construction works on Handicraft
Exhibition Center and Selling Center will be initiated in
Kathmandu. Such exhibition halls will be gradually established in
each province.
106. Production and quality improvement of high value and value

added agricultural, forest and mineral industrial products will be
promoted to increase contribution of industrial sector to the
economy together with import substitution, export promotion and
creation of employment opportunities. Export grants of up to 5
percent will be provided against exports of industrial produce.
107. I have arranged necessary budget to provide quarantine services

in our outbound points and to increase institutional capacity. I have
arranged necessary budget to establish container freight station in
Kathmandu.
108. Sectors to obtain Nepal Standard Mark will be expanded.

Monitoring will be intensified to ensure quality of goods with
Nepal Standard Mark and prevent transactions of inferior quality
goods using fake standard marks.
109. Arrangements will be made to establish low-price-shops through

cooperative organizations in the local level. Wholesale shops will
be established for consumable items to be purchased by
cooperative shops. I have arranged subsidies for getting basic
food grains at lower price for the citizens holding national security
identity card.
110. Supply system will be made competitive and all kinds of

monopolies and price cartels will be abolished altogether. Regular
and effective market monitoring will be carried out in
collaboration with the local level.
111. Nepal Food Corporation will be restructured as National Supply

Company followed by acquisition of assets and liabilities of
National Trading Limited. Arrangements will be made for the
company to procure food grains in minimum support price as
determined by the government and ensure accessible supply. I
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have also allocated funds to transport food grains procured thus
to remote areas.
112. Storage capacity of petroleum products will be enhanced to

enable the country to meet its demand for the next three months if
the supply is disrupted. Supply, cost structure and price
determination system of Nepal Oil Corporation will be thoroughly
reviewed. I have allocated Rs. 10.45 billion for industry,
commerce and supply sector.
Tourism
113. Development of infrastructure, promotion of market and expansion

of services and facilities for recreational, natural, historical,
religious and adventurous tourism will be carried out to increase
employment and income through tourism. Visit Nepal 2020
campaign will be launched with an objective of bringing 2 million
tourists into the country in the next two years.
114. I have allocated budget to identify, develop and promote at least

one hundred new tourist destinations across the country in
partnership with provincial and local level governments for the
promotion of internal and external tourism. Internal tourism
promotion campaign will be launched with the slogan Country
First Then Abroad.
115. Tourism services will be diversified in order to attract quality

tourists into the country. Current seasonal nature of tourism will be
transformed into regular tourism throughout the year. Tourism
promotion program targeting India and China will be carried out
by the Nepal Tourism Board in a special manner.
116. Government will facilitate the development of necessary

infrastructure required for tourism services, including quality hotels
and resorts. Necessary infrastructures will be developed to help
Nepal become a MICE tourism center.
117. Necessary infrastructures will be prepared to develop Nepal

Tourism and Hotel Management Institute as a deemed university.
Information and financial aspect of the tourism sector will be
linked with satellite accounting system. Reliable security and
21
emergency rescue system will be arranged for mountaineers and
trekkers. Nepali missions abroad will be mobilized for publicity
and marketing of Nepal’s tourism in the international arena.
118. I have allocated Rs.5.2 billion for the development of tourism

sector.
Air Transportation Infrastructure
119. Technical human resource will be developed and highly advanced

technology will be used for making Nepal’s aviation safe, regular,
reliable and qualitative. Construction work on Nijgadh
International Airport will be initiated, Tribhuvan International
Airport will be expanded, construction of Pokhara Regional
International Airport will be initiated and Gautam Buddha
Regional International Airport will come into operation upon
completion of construction work.
120. Regular flights to neighboring countries will be launched by

upgrading Biratnagar, Janakpur, Nepalganj and Dhangadhi
airports as Regional Airports. Construction and upgradation of
domestic airports will be expedited. Construction of alternate
airport in Dang will also be expedited.
121. The feasibility study and construction of alternate airport in

Kavrepalanchok will be expedited in order to effectively manage
the intense air traffic pressure at the Tribhuvan International
Airport. A Master Plan will be prepared for the expansion and
upgradation of domestic airports.
122. For emergency rescue of tourists and other people, helipads will
be constructed at the location specified by the local level. I have
allocated Rs. 19.35 billion for development of air transport sector.
Culture
123. Necessary budget has been allocated for the protection of
endangered language, religion and culture. I have allocated
necessary budget for building infrastructure required to develop
the existing Ethnic Museum in Kirtipur of Kathmandu as a National
22
Cultural Museum so that it properly reflects Nepali customs,
language, culture and traditions.
124. Museums of similar nature will be merged to transform them into a

national museum. Nepal Academy, Nepal Academy of Music and
Drama, Nepal Academy of Fine Arts and other Cultural
Academies will be merged to form a single effective entity.
125. Legal and managerial reforms initiatives will be undertaken to

protect intellectual property right of the creators.
126. I have allocated budget for the completion of construction work on

Pashupati Area and Lumbini Area, conservation of Janaki temple
of Janakpur; and carry out study and excavation works on the
world-renowned Kailashkut Bhawan, the finest example of Lichhavi
era fine art.
127. Priority will be given to the reconstruction of the earthquake

affected heritage buildings and sites. Reconstruction work on
Ranipokhari, Dharahara and Kasthamandap will be completed
within the coming three years.
Drinking Water
128. I have allocated budget to ensure people's access to clean

drinking water within the next three years by completing the
ongoing projects within the next fiscal year. I have allocated
budget to ease availability of drinking water in the urban areas
of the country through protection of important sources of water
and assigning special watershed areas.
129. In order to provide clean drinking water to all within the stipulated
time, I have managed complementary grant to the water supply
projects to be constructed in cost sharing mechanism at the local
level, and beneficiaries’ partnership with community-based
organization and non-governmental organizations.
130. Solar and wind energy fed and highly advanced technology led
irrigation and drinking water projects will be operationalized in
order to fulfil drinking water and irrigation demand at a time in
collaboration with provincial and local level.
23
131. I have allocated sufficient budget to complete the construction of
the first phase of Melamchi Drinking Water Supply Project to start
the supply of drinking water in Kathmandu Valley. I have
allocated necessary budget to start the second phase of Melamchi
Project and for the management and integration of alternate
water sources.
132. I have allocated necessary budget for the arsenic free drinking
water program in Tarai-Madhesh area.
133. Feasibility study will be undertaken to operate model drinking

water project as a model in large rivers. I have allocated Rs.
24.06 billion for the drinking water sector.
Sanitation
134. The FY 2018/19 will be celebrated as the National Sanitation

Campaign Year to ensure access to basic sanitation to all Nepali
citizens within the next three years. Nepal will be declared as
open defecation free country by constructing toilets in all
households. Complete sanitation program will be operated in
open defecation free area in coordination with local level. The
amount received from organized sector’s social accountability will
be mobilized in this program.
135. I have allocated necessary budget to construct well facilitated

smart toilets in and around urban areas, highways and public
places.
Irrigation and River Control

136. I have allocated budget to complete ongoing projects and begin
new projects to assure irrigation facility for all irrigable land
within five years. Based on feasibility, multipurpose projects
encompassing drinking water, irrigation, electricity, river control
and environmental protection will be launched while operating the
water resource projects. I have arranged budget to operate small
and medium sized irrigation including Tar lift irrigation and
shallow tube-wells in cost sharing mechanism with the provinces
and local levels.
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137. I have allocated necessary budget to begin the feasibility study of
river diversion projects including Tamor- Chisang, Sunkoshi-Marine,
Sunkoshi- Kamala, Kaligandaki -Tinau and West Seti- Kailali-
Pandul and to commence Megha Dang valley irrigation project.
138. I have allocated Rs. 10.99 billion to expedite the construction work
on Bheri - Babai diversion, Rani Jamara Kulariya, Sikta and Babai
irrigation projects.
139. I have increased the grants amounts for solar irrigation which is
based on the latest technology, to Rs 350 million.
140. The river control work will be initiated as a campaign in

collaboration with province and local level governments and with
active participation of the concerned community as well. I have
provisioned complementary grant to carry out river control based
on biological and innovative method to be initiated in the local
level.
141. I have allocated Rs. 2.97 billion for the JantakoTatbandha

Program operated for the protection of life and wealth by
controlling large rivers.
142. To simplify weather forecast, radar equipments will be installed in

Palpa and Udayapur so as stakeholders including farmers, tourist
and others will get access to weather forecast information for the
week.
Energy Development
143. Emphasis will be given to the development and expansion of
hydroelectricity and all types of renewable energy to provide
clean energy to all Nepali household within the coming three years
and to avail electricity to all households as per demand within the
next five years. Projects will be implemented along with
celebrating the period of 2018-2028 year as Energy Decade.
144. The construction work will be pushed ahead after completion of

the detailed feasibility study of Tamor, Kankai, Uttar Ganga,
Naumure, Sunkoshi –II, Sunkoshi –III, Kaligandaki and Nalgand, so
25
as to guarantee that at least one viable multipurpose
hydroelectricity project is operational in each province.
Construction work on Budhi Gandaki Hydropower Project will also
begin after completion of compensation distribution.
145. Construction work on West Seti will be commenced by mobilizing

domestic resources. Preliminary works for the construction of
Chisapani-Karnali Multi-purpose Project will also be started.
146. Appropriate kind of hydro power project will be initiated with the
investment of all workers involved in domestic and foreign
employment, including civil servants. Blended financial resources
will be mobilized in the production of electricity. Hydropower
Project of up to 3000 MW will be brought into operation with the
investment of the people in general.
147. I have allocated necessary budget to feed the electricity

generated from completed hydroelectricity projects into the
national grid system through the transmission line. Butwal-
Gorakhapur cross-border transmission line will be initiated and
construction of other transmission lines that are currently being built
will be completed. DPR of the Lamki-Barali, Duhabi-Purniya and
Kohalpur-Lakhanau transmission line projects will be initiated.
Construction of the Galchhi - Rasuawagadi-Kerung transmission
line connecting Nepal to China will be completed within the next
five years. Construction of transmission lines parallel to the East-
west Highway and Mid-Hill Puspalal Highway and north south
transmission line aligning with river basin will also be completed.
148. Projects will be developed on the modality of build and transfer

so as to engage private investors in the construction of transmission
lines. Investment opportunity in the hydro-power projects will be
provided to the families and households affected by the
construction of transmission lines.
149. The work of managing power purchase agreement and assessing

electricity fees will be systematized by forming an Electricity
Regulatory Commission. Distribution system will be developed in
line with the smart grid system by making it automated and
modernized.
26
150. Special technology related to hydro-electricity, solar power, wind
energy and other renewable sources of energy will be
encouraged in all prospective areas to ensure access to modern
and renewable energy for all. Rural electrification will be
speeded up in collaboration with the Nepal Government, local
level and concerned community. I have allocated Rs. 5 billion for
this program.
151. I have allocated Rs.500 million to subsidize installation of bio-gas

plant in altogether 25 thousand poor households in Terai-Madhesh
and hilly areas in the coming fiscal year. Subsidies will be
provisioned for urban and commercial bio-gas plant installation
also.
152. I have made arrangements to provide grants to micro hydro

projects and renewable energy production initiated by
cooperatives and local communities in collaboration with the local
level. I have provisioned to provide complimentary grants to all
local levels from the federal Government to encourage them to
generate energy from the wind, solar and household wastes.
153. I have allocated Rs. 83.9 billion budget for the energy sector.
Housing, Building and Urban Infrastructure
154. Apart from Janta Awas, new programs will be commenced to

ensure safe housing as accorded under the fundamental rights of
the citizen. I have provisioned Rs, 50 thousand grant to households
below the poverty line to purchase materials including zinc sheet,
subsidized woods and other housing materials if they are willing to
build safe houses by themselves. Safe and well-managed
settlement will be developed by incorporating families who have
been rendered landless and deprived of houses due to natural
calamities.
155. Through active participation of the federal government, local level

and concerned family, safe family resettlement procedures will be
initiated and implemented in order to help families living in straw
roof houses build their homes with galvanized sheets. In
collaboration with the province and local level governments,
27
efforts will be made to find solution to the housing problems faced
by landless people.
156. Families living in geographically remote and disaster prone areas

will be encouraged to shift to the nearest integrated settlement
through the support and cooperation of the local level.
157. I have allocated necessary budget for the construction of Federal

Parliament building. Necessary budget will be provided to
prepare integrated infrastructure development master plan for
the provincial capitals and local level centers.
158. I have allocated budget to develop cities as Mega City, Green

City and Smart City on the basis of their potentiality. Emphasis will
be placed on construction of urban infrastructure along with all the
necessary amenities including entertainment. The program will
focus on resurrecting cities with historical and cultural importance.
159. I have allocated necessary budget for infrastructure development

and beautification of 21 districts headquarter cities (including
Terai Madhesh district headquarters), under intensive urban
development programs.
160. I have allocated necessary budget for the construction of

International Conference Center and International Exhibition
Center in Butwal. Necessary arrangements will be made to
construct International Conference Center with public private
cooperative participation in the land belonging to SajhaYatyat
Cooperatives in Lalitpur.
161. I have allocated necessary budget for the continuation of the

Bagmati Reform Project. Various rivers and streams including
Bagmati, Bishnumati, Rudramati, Icchumati, Indramati, Manohara,
Hanumante and Nakkhu Khola that form the Kathmandu Valley
civilization will be made free from sewerage and wastes.
162. I have allocated Rs. 33.38 billion for housing and urban
development.
28
Transport Infrastructure
163. I have allocated necessary budget to upgrade the East-West

Highway after completing detail study report to begin construction
and upgradation work on it, construct Kathmandu-Nijgarh Fast
track, Puspalal (Middle Hills) Highway and Postal Highway and
develop the national highways as express highways.
164. The road that connects the district headquarters of southern

bordering districts to the East-West Highway will be expanded to
link them to the Puspalal (Middle Hill) highway.
165. Madan Bhandari Highway from Shantinagar of Jhapa to Rupaal

of Dadeldhura district will be expanded to Patapur of Mechi
Municipality, which is to be developed as agriculture, commercial
and industrial corridor to Chure and the valley of Inner Madhesh.
For the construction of this highway, I have allocated Rs. 4.50
billion.
166. Major portion of the construction work on Kimathanka-Rani

highway and Rashuwagadhi-Galcchhi-Thori highway will be
completed. Kaligandaki corridor, which is currently under
construction, will be expanded from North frontier Korala to South
frontier Triveni.
167. I have made necessaryarrangements for developing infrastructure

to connect each province with at least one international commercial
transit point. I have allocated necessary budget for the
construction and upgradation of Gamgadi-Nagma, Simikot-Hilsa
and Dunai-Marimalapas section, connecting the Seti Highway
(Tikapur-Lode-Chainpur-Taklakot) and Karnali Highway to the
northern border via Dolpa, Mugu and Humla. Road infrastructure
of Province number 7 will be expanded to connect it to national
highways of border area.
168. I have allocated Rs. 3.53 billion to initiate Terai-Madesh Road

Infrastructure Special Programme in the local level in southern
bordering districts as well as regions lacking adequate physical
infrastructure.
29
169. Construction of a tunnel will be started in the Naubise-Nagdhunga
section of the Prithivi Highway from the coming fiscal year.
Feasibility study and construction of tunnel along Tokha-Khahare-
Gurgubhanjyang, Siddababa section of Butwal-Palpa road of
Siddhartha Highway, Koteshwar-Jadibuti section of Araniko
Highway, Khurkot-Chiyabari section of B.P. Highway, Bipinagar-
Khutiya-Dipayal section and Thankot-Chitlang section of Ganesh
Man Singh Road will be carried out from coming fiscal year.
170. An infrastructure consulting company will be established with the

involvement of the private sector for providing services related to
highly advanced technology used in the construction of complex
types of tunnels and providing heavy construction equipment and
other equipment used in construction of infrastructure. Such a
company will also be used for conducting feasibility study,
detailed design and construction of mega infrastructure projects.
171. I have allocated Rs. 5.25 billion for making highway bridges to be
constructed around touristic places artistic and complete strategic
road bridges to facilitate smooth transportation. Bridges that are
currently under-construction and fall in the jurisdiction of province
and local levels will be handed over to the province and local
level upon their completion.
172. Completed road projects will be brought under the Road Board
for sustainable road repair and management. The financial
resources will be managed through road tax based on the
principle of road user pay. Repair and maintenance of large
roads will be transferred to the Road Board. I have increased
budget of Road Board to Rs. 5.50 billion.
173. Feasibility study and Detailed Project Report will be prepared for
the Kakadvitta-Bardibas, Butwal-Gaddachowki, Mechi-Mahakali-
Kathmandu link road and the Mechi-Mahakali electric railway in
the coming fiscal year. Construction work will be started by
preparing Detailed Project Report of Birgunj-Kathmandu and
Bardibas-Simara railway and Rasuwagadhi-Kathmandu-Pokhara-
Lumbini railway in the coming fiscal year.
30
174. Feasibility study and Detailed Project Report will be prepared for
the operation of cable car, metrorail and monorail in the
Kathmandu valley.
175. Feasibility study will be conducted for waterway in Koshi,

Gandaki and Karnali River.
176. I have allocated Rs. 109.38 billion for the development of

transport infrastructure.
Reconstruction after Earthquake and Flooding

177. I have provisioned necessary budget to complete the construction
work of private housing of earthquake victims in the coming fiscal
year. I have also provisioned budget for construction of houses for
victims of natural disaster including flood, landslide and forest fire.
178. Construction work will further be expedited to complete other

reconstruction projects on time. I have allocated Rs. 151.08 billion
for reconstruction work.
179. Pre-preparation will be made for disaster management with the

collaboration of provincial and local level. Untimely loss of life
brought about by natural disasters will be brought to an end. For
this, I have allocated necessary budget.
Local Infrastructure
180. Local Infrastructure Development Partnership Program will be
operated under cost sharing mechanism with the provincial and
local level for the development of necessary infrastructure at the
local levels. The program will be implemented with the
coordination and facilitation of elected representatives in the
federal, province and local level. The project will be selected and
monitored by a committee comprising of Federal Parliament
members of that particular constituency, members of province
assembly and heads of local level and coordinated by the directly
elected member of Representative Assembly. Under this program,
maximum of five projects related to road, drinking water,
irrigation and river control will be carried out in one constituency
31
to be completed within three years. For this program, I have
allocated Rs. 40 million for each constituency.
181. Various funds that remain unused in District Coordination

Committee’s account will be utilized to construct administrative
buildings of municipality, rural municipality and ward offices on
cost sharing basis with the local level.
182. Terai-Madhesh Sambridhi Karyakram (prosperity program) will be

implemented for intensive social and economic transformation and
carrying out physical infrastructure development programs in an
integrated way in those areas of Terai-Madhesh that
comparatively rank low in human development index. The existing
boarder area development program will be incorporated with this
program. I have allocated Rs. 2.03 billion for this program.
183. I have allocated Rs. 3.11 billion for the construction of suspension
bridges in all potential locations within the next three years.
184. Garib Sanga Bisheshwor Karyakram will be carried out in the areas
having extreme poverty in coordination with other poverty
reduction programs.
Information and Communication
185. Mediums of mass communication will be made impartial,

respectful, responsible, professional and competitive in order to
ensure access of Nepalis to all types of mass medias. Nepal
Television and Radio Nepal will be integrated and operated as a
public broadcasting corporation.
186. I have made budget provision for construction of a modern

building with research and practical class facility under the
Department of Journalism and Mass Communication, Tribhuvan
University in order to encourage quality, professional and fair
practice in Nepali journalism. I have provisioned a grant for
activating journalist accident insurance and journalist endorsement
fund in the benefit and welfare of working journalists.
187. Department of Printing and Printing Development Committee will

be converted into a Securities Printing Company having sufficient
32
infrastructure for quality printing with high security feature. I have
allocated Rs. 650 million for this purpose.
188. Establishment of a film city under public, private and foreign

partnership will be encouraged. Box office system with electronic
ticketing for film distribution and exhibition will be implemented
for making revenue such as Value added tax in film business and
collection of film development fee systematic.
189. Optical fiber lay down will be expedited to all local levels by
utilizing the amount of Rural Telecommunication Development Fund.
190. Necessary reform activities will be taken forward in order to

make postal service competitive, professional and reliable.
Transport Management
191. Public transport will be made systematic and competitive. Vehicle

registration, renewal and issuance of driving license will be
managed from provincial level.
192. Various programs including the establishment of data center, use

of embossed number in vehicles and preparation of smart card
will be carried out in order to strengthen transport management.
193. I have made necessary arrangements to encourage the

production, import and use of public transport based on electric
technology to be operated immediately in urban area and
throughout the country in the long term.
194. I have allocated Rs. 1.43 billion for transport management.
Financial Sector
195. All Nepali citizens will have enhanced access to financial services.
Nepal Rastra Bank Act, Insurance Act and Securities Act will be
amended in a timely manner for enhancing the capacity of the
regulatory authorities.
196. A campaign to open bank accounts for all Nepali citizens within a
year will be launched. Collection of government revenue and
33
payment of expenditure through electronic system will be
arranged from next year onwards.
197. Micro Finance Institutions and Cooperatives will be connected to

the network of Credit Information Centre. Foreign employment
loan, loan for educated but unemployed, education loan, including
all other loans without collateral will be covered under this net.
Defaulters will be prevented from receiving any citizenry facilities.
198. A system will be put in place to increase the limit of mandatory

insurance of the deposit of the small depositors and credit
guarantee of small non-collateralized loans of Rs. 300 thousand
and Rs. 1 million respectively. All insurance companies will be
required to extend the limit of micro-insurance transaction of up to
10 percent of their total insurance transaction at minimum within
the next two years.
199. All productive sector companies having capital of one billion or

more will be required to convert themselves into public limited
companies and get listed with the Stock Exchange. New institutions
like private equity, venture fund and hedge fund will be
introduced into the capital market. Credit rating assessment of
Nepal will get conducted with the objectives of easing the process
of foreign investment and credit placement.
200. Regulatory authorities will be arranged for the effective

regulation of Citizen Investment Fund, Employment Provident Fund
and Deposit and Credit Guarantee Funds. Postal Bank will be de-
established and arrangements will be made to hand over the
funds along with accounts to the commercial banks.
201. Program based on grants and credits operated by Poverty

Alleviation Fund, Rural Self-Reliance Fund and Youth Employment
Fund will be managed in a coordinative way. The amounts thus
remained unused in various government funds will be utilized for
capital formation.
202. The Infrastructure Development Bank, which is in the process of

establishment, will be brought into operation with the joint effort
of the government and private sector. Policy measures will be
34
introduced to make financial sector invest in the infrastructure
development through the instruments of blended financing.
203. I have made up mandatory arrangements that require all life and
non-life insurance companies make reinsurance of at least 20
percent of total insurance premium with Nepal Reinsurance
Company.
Investment Promotion
204. All procedures from business registration to cancellation will be
made predictable, simple, transparent and IT-based. Nepal will
be developed as an international investment destination. Foreign
investments will be attracted as a complementary of national
capital formation.
205. Legal and institutional procedures will be simplified to promote

investment. The arrangement will be made to deliver one stop
services with specific timeline. Investment Board will be
strengthened by amending Investment Board Act to make the
board as an institution to permit investment through one-door
system made-up by public private partnership.
206. Development Cooperation Policy will be revised to enhance

international economic cooperation for Nepal. Clear procedures
will be formulated to channelize development cooperation fund to
the province and local level.
Corruption Control and Good Governance

207. The government will adopt zero-tolerance policy against
corruption activities along with prohibiting corruption. Both parties
involved in corruption and those who cause corruption will be
brought within the scope of law by eliminating the protection and
backing for corruption.
208. All the services provided by the government will be transformed

gradually to electronic system by adopting the best practices in
information technology sector.
35
209. The government will prepare quality standards for all types of
services. The decision-making authority will be made accountable
and responsible for the result by making the decision-making
process prompt and transparent. Financial discipline will be
followed strictly.
210. International cooperation will be enhanced in controlling money

laundering and organized crime through mutual legal assistance.
Laws related to elimination of money laundering and financial
investment in terrorist activities will be implemented effectively.
211. An act regarding operation and management of public enterprises

will be formulated next fiscal year for strengthening public
enterprises.
212. Monitoring and coordination of national and international non-

governmental organizations will be made effective. Arrangements
will be made where Non-government Organizations (NGOs)will
have to compulsorily submit a report to concerned authorities
detailing mobilizations of financial assistance, programs run (under
the assistance) and achievements garnered as a result and make
it public.
Law and Justice

213. Reform in judiciary system; promptness in adjudication and free
legal service will be expanded to assure equal access to justice.
Necessary laws will be formulated to execute fundamental rights
within the timeline stipulated by the constitution. Process of
formulation of laws related to the concurrent list of three tiers of
government and other areas will be accelerated for
implementation of the constitution.
214. The third strategic plan of judiciary will be implemented for the
effectiveness of the judiciary. Priority will be given to implement
the second strategic plan of Attorney General.
215. Remaining tasks of the peace process will be completed. I have

arranged necessary resources to the Truth and Reconciliation
Commission (TRC) and the Commission for Investigation of Enforced
36
Disappeared Persons (CIEDP) related to the transitional justice to
complete their tasks within designated timeframe.
216. Ghar Ghar Ma Manab Adhikar will be implemented at grassroots

level to ensure human rights for all citizens.
International Relation
217. After reviewing all diplomatic missions of Nepal abroad,
ineffective missions will be dissolved. Necessary procedures will be
initiated to upgrade underlying passport service to e-passport
system.
218. Mobilization of economic diplomacy with friendly nations will be

made more effective to promote mutual cooperation in the areas
of trade, investment, tourism, labor, environment and technology.
National Security
219. Conducive environment will be created for development and
prosperity of the nation by maintaining effective peace and
security as well as law and order, thereby giving the people a
semblance of safety and security. Nepal Army, Nepal Police and
Armed Police Force (APF) will be modernized and made more
professional by enhancing their capacity. Bunker to Barrack
program of Nepal Army has been continued.
220. Cyber and Human Trafficking Bureau will be established under

Nepal Police in view of changing scenario of cyber-crime and
human trafficking.
221. As part of the policy to distribute National Identity Card to all

citizens within five years, the National Identity Card program will
be expanded to 15 more districts in the upcoming fiscal year.
222. Daily subsistence expenditure for prisoners has been increased to

Rs. 60 from Rs. 45. Existing amount for milk to the children of
prisoners has been increased to Rs 35 from Rs. 10.
37
Economic Plan and Statistics
223. I have allocated necessary budget to complete ongoing Economic
Census and to commence the preliminary works of Industrial
Survey 2020 and Population Census 2021.
224. The Think Tank will be provisioned to recommend the government

to make annual budget as well as periodic and long-term plan
more realistic, objective and implementable based on study and
research.
Personnel Management
225. Transfer, Reward, Punishment, Career Development and Capacity
Development opportunities for government employee will be
made based on performance evaluation. A high-level task-force
will be formed to study and recommend retirement and pension
age, terms of service and fringe benefits of public sector
employees in view of increasing pension liability.
226. The dearness allowance of public sector employees has been

increased to reach Rs. 2000 per month from 17 July, 2018.
Similarly, the dress facility being provided to civil servants, health
service employees and teachers of community schools has been
increased to Rs. 10 thousand. A High-Level Pay Commission will
be formed to review and make recommendations about the salary
and fringe benefits of the public-sector employees.
227. The amount of life insurance of public sector employees has been
increased to Rs 200 thousand. Its premium will be borne equally
by the employee and the Government.
228. Personnel housing plan will be started by the Provident Fund.

These houses to be constructed at a very low cost will be
distributed by adding ten percent to the actual cost to the
beneficiary based on certain criteria.
Budget Implementation
229. All the concerned District Treasury Offices will release the budget
based on the programs incorporated in Line Ministry Budgetary
Information System (LMBIS) of the Ministry of Finance. Moreover,
38
that will be considered as a budget authorization and approved
program.
230. The Secretary of the respective ministry will be made responsible

for overall budget execution. Similarly, respective Department
Head and Project Chief will be made responsible for project
implementation.
231. Provisions of public procurement regarding Mobilization Advance,

among others, will be amended in the Public Procurement Act.
232. Project Implementation Directive Committee will be formed

under the chairmanship of the Right Honorable Prime Minister in
order to regularly undertake result-based monitoring of large
sized projects of national importance.
233. Prevailing legal provisions related to user committees will be

amended to manage user committees to be formed for
construction of public sector development and public service
delivery.
234. Separate Act will be formulated for effective implementation of

national priority projects. Third party monitoring system will be
developed to review cost estimation of selected projects.
Contractors that do not complete work on time will be penalized.
235. Public Expenditure Review Commission will be formed to

recommend on prioritization and restructuring of development
projects and reform of overall public expenditure system.
236. Now I present the estimation of resource management and budget
allocation for the implementation of above mentioned sectoral
policy and programs.
237. I have allocated Rs.1315.16 billion to implement policy and

programs of coming fiscal year. Out of total allocation, Rs. 845.45
billion or 64.3 percent is for current expenditure, Rs.314 billion or
39
23.9 percent for capital expenditure and Rs.155.72 billion or
11.8 percent for financing.
238. Out of total estimated source of financing for the coming fiscal
year, Rs.831.32 billion will be financed through revenue
mobilization and Rs. 58.82 billion from foreign grants which will
lead to the deficit of Rs.425.03 billion. Rupees 253.03 billion will
be arranged from foreign loan to meet this deficit. After financing
from revenue and foreign aid, there will be a net deficit of Rs.
172 billion, which will be financed through domestic borrowing.

239. Now, let me allow to present the revenue policy and programs for
FY 2018/19.
240. Being inspired from ideal tax system as expected by taxpayers,

investors and citizens, I present the following objectives of the
revenue policy and programs for coming fiscal year:
a) to widen the revenue base by bringing all kinds of economic

activities into the tax net,
b) to promote manufacturing industries and business by
developing investment friendly tax system in order to
expand economic activities,
c) to make tax system more progressive and equitable through
timely reforms in tax structure and tax rates,
d) to ensure efficient, professional, fair and improved tax
administration for the taxpayers through revenue
administration reform,
e) to control tax evasion and leakage with focus on compliance
of tax law,
f) to increase revenue by expansion of tax base of non-tax
revenue and revision of tax rates.
40
241. Now, I would like to present the proposed tax rates and tax
reform programs for coming fiscal year.
Indirect Tax
242. I have made arrangement for compulsory registration in Value
Added Tax for the transactions of goods including liquor,
cigarette, sanitary, electronics and construction materials within the
areas of metropolitan and sub metropolitan city.
243. I have repealed the current provision of direct refund of Value

Added Tax amount collected from the consumer to the registered
taxpayers. Similarly, I have repealed the provision of Value
Added Tax refund paid by importer on import of mobile phone
sets against the sell to registered taxpayers.
244. I have repealed the education service fee and health service tax
being collected on the consumption of education and health
service. I have also repealed the provision of collecting Value
Added Tax in the health service provided by private hospitals.
245. I have made arrangement to exempt the penalty against tax

return non-filing for those taxpayers who have not submitted
Value Added Tax return for long time but intend to comply
regularly.
246. I have increased the excise duty on alcohol, cigarette, tobacco-

based goods which are injurious to health. I have provisioned to
collect the excise duty in the import and domestic production of
coca mixed chocolates, perfume, toys, refrigerator and other
similar goods.
247. I have increased the excise duty in four-wheeler vehicles above

one thousand CC and motorcycle above one hundred and fifty
CC. I have increased the excise duty on alcohol and tobacco-
based goods. I have also provisioned Health Risk Tax on the
production and import of cigarettes at the rate of twenty-five
paisa per cigarette from today.
41
248. I have provisioned to provide full exemption of excise duty, Value
Added Tax and 75 percent exemption of customs duty on import
of one bus with thirty or more seats capacity by public schools for
their use.
249. I have made provision to allow Nepali passengers returning from

abroad to import raw gold up to one hundred grams by paying
duty.
Direct Tax
250. I have proposed to change the existing fifteen and twenty five
percent individual income tax rate to 10, 20 and 30 percent for
developing the equitable tax system through progressive tax. I
have proposed to impose 20 percent surcharge on income having
more than Rs. 2 million.
251. I have proposed to reduce threshold from rupees three million to

rupees one million for the exemption of capital gain tax, being
imposed on the transaction of house and land.
252. I have proposed to provide dividend tax exemption also to all

manufacturing and tourism industries by expanding existing
provision of such exemption provided in the capital formation
through cumulative profit and reinvestment in own industry. I have
proposed to provide subsidy in income tax for the industries
providing direct employment to more than one hundred people.
253. I have proposed to provide 50 percent income tax exemption on

prevailing tax to promote tea, textile and dairy industries. I have
proposed to provide income tax exemption for five years to
promote small scale entrepreneurship business and additional two
years of exemption for such industries owned by women.
254. I have proposed to provide 10 percent exemption on income tax

for three years as an incentive to transfer private limited company
with paid up capital of Rs. 500 million and/or above into the
public limited company.
42
255. I have proposed to provide 20 percent tax exemption on income
tax rate to community hospitals. I have proposed to exempt past
fiscal years tax and fees to social organizations if they submit
statements as per prevailing income tax act.
256. I have made provision for exemption of social security tax for the
individuals participated in the Contributory Provident Fund. I have
increased the limit of life insurance premium up to Rs. 25 thousand
allowable for the deduction in income tax.
Tax Administration
257. All the measures will be taken to maintain honesty, transparency,
fairness and integrity in both taxpayers and tax administration.
Strict action will be taken against those involved in revenue
leakage and non-compliance with tax laws. Market will be
intensively monitored to control the non-issuance of invoice. Special
penalty will be imposed on the spot against non-compliance and
non-issuance of invoice.
258. An automated system will be developed to exchange the

Information of financial statements submitted by tax payers to the
tax administration and financial institutions in order to ensure
financial transparency.
259. I have made an arrangement to bring those taxpayers into tax net
who were unable to comply with tax system due to various
reasons, if they submit tax returns of the past three years.
260. Trade through letter of credit will be encouraged. Risk

management on custom clearance will be made based on
investigation. I have made provision of restriction to import goods
other than similar nature and certain quantity at once. The border
area will be intensively monitored to control illegal trade.
261. Declaration, classification and valuation of goods will be made

realistic and based on transaction value by exchanging electronic
information to inter-country customs administration.
43
262. Liquor, beer, cigarettes and tobacco-based industries will be
allowed to establish only in the specific places of industrial area
specified by the Government.
263. A taxpayer information management system will be developed to

integrate tax payer’s information prevailed in the different
regulatory agencies. It will be made mandatory to issue electronic
invoice for transparency in transaction and access of tax
administration by improving tax invoice system. Electronically
issued invoices will be linked to the central invoice monitoring
system of Inland Revenue Department.
264. The rates of non- tax revenue will be reviewed to increase

revenue collection by making it cost effective. The existing policy
provisions for the non-tax revenue collection will be reviewed.

265. I have incorporated the actual expenditure of FY 2016/17, the
revised estimates for FY 2017/18 and the estimated annual
income and expenditure statements of FY 2018/19 in the
Schedule. I have separately presented the detail statement about
financial and technical assistance to be received from international
development partners, and assistance to be mobilized through
international non-governmental organizations. I have presented
the progress report of line ministries for the current fiscal year
today.
266. I believe that fundamental rights enshrined in the Constitution and

rights of Nepali people will be ascertained, and the effectiveness
and public service quality will be enhanced through the
implementation of the budget that I have presented. Furthermore, I
believe that the citizens will feel positive changes in economic and
social sectors, as the construction and rebuilding will be
accelerated.
44
267. I anticipate creation of jobs for additional five hundred thousand
people and economic growth rate around 8 percent in the next
fiscal year. Inflation will be contained at 6.5 percent. This
economic growth rate will lay the foundation to make the economy
more dynamic and start the journey towards development and
prosperity.

268. I would like to express my gratitude to the Right Honorable
President, Right Honorable Vice President, and Right Honorable
Prime Minister for the guidance while formulating this budget. I am
grateful to Right Honorable Speaker of the House of
Representative, the Right Honorable Chairman of the National
Assembly, Honorable Ministers, Heads and Members of the
Constitutional Bodies, prominent leaders of the major political
parties and former finance ministers for the suggestions, support
and inspiration. I am grateful to Honorable Members of the House
of Representative and the National Assembly for the suggestions
with extensive discussion on the principles and priority of the
budget. I would like to express my sincere thanks to the private
sector, cooperative sector, civil society, civil servants and all
Nepali sisters and brothers for their suggestions in the budget.
269. Finally, I would like to express heartfelt gratitude to all the

taxpayers and international development partners who have
continued their support for the economic and social development
of Nepal. In addition, I expect to have full support from all the
sides in budget implementation.
Thank You!
Disclaimer: If the content in English and Nepali language contradicts, the latter will be
valid.
45
Budget Summary
Annex - 1
Fiscal Year 2075/76
(Rs. in '00000')
Source
2016/17 2017/18 2018/19
Heading Actual Revised Estimate Foreign
GoN
Grant Loan
Revenue & Grant 7317864 7645139 8901335
Revenue Sharing - Federal 6,12,59,75 7,28,35,00 8,31,31,80 8,31,31,80

Revenue 6,12,59,75 7,28,35,00 9,45,55,80 9,45,55,80
Taxes 5,53,86,65 6,57,75,15 8,38,34,79 8,38,34,79
Non Tax Revenue 55,31,30 70,59,85 1,07,21,01 1,07,21,01
Cash Balance of Last Year 3,41,80 0 0 0
and
Revenue Sharing - Provincial and Local 0 0 1,14,24,00 1,14,24,00
Revenue Sharing to Province /Local 0 0 1,14,24,00 1,14,24,00
Total Grant 31,93,23 36,16,39 58,81,55 0 58,81,55

Grant 31,93,23 36,16,39 58,81,55 0 58,81,55
Grants 31,93,23 36,16,39 58,81,55 0 58,81,55
Expenditure 7,27,36,37 9,38,24,87 11,59,44,57 9,08,77,00 55,43,59 1,95,23,98

Recurrent 5,18,61,43 6,99,58,63 8,45,44,75 7,28,24,64 29,82,87 87,37,24
Compensation of employees 1,18,83,58 1,12,93,95 1,17,33,04 1,17,12,57 16,49 3,98
Use of goods and services 57,12,99 79,90,43 86,79,35 72,49,08 9,86,55 4,43,72
Interest and Services 10,02,37 25,57,35 26,46,12 26,46,12
Subsidies 1,05,64 91,25 83,63 74,87 8,40 36
Grants 2,44,00,03 3,90,39,76 4,99,40,29 3,97,21,11 19,55,72 82,63,46
Social Security 87,28,22 88,51,85 1,13,06,45 1,12,65,02 15,71 25,72
Other Expenditure 28,60 1,34,04 1,55,87 1,55,87
Capital 2,08,74,94 2,38,66,24 3,13,99,82 1,80,52,36 25,60,72 1,07,86,74
Capital Expenditure 2,08,74,94 2,38,66,24 3,13,99,82 1,80,52,36 25,60,72 1,07,86,74
Budget Surplus (-) /Deficit 82,83,39 1,73,73,48 2,69,31,22 77,45,20 -3,37,96 1,95,23,98
Financing -39,40,76 -1,11,65,87 -2,69,31,22 -77,45,20 3,37,96 -1,95,23,98
Net Internal Loan 25,97,09 16,05,47 38,97,13 8,80,58 1,00,00 29,16,55

Internal Loan 28,91,09 16,05,47 38,97,13 8,80,58 1,00,00 29,16,55
Less Internal Loan Refund 2,94,00 0 0
Net Investment 19,70,77 41,80,97 58,08,05 27,07,80 2,37,96 28,62,29

Domestic Share Investments 16,87,46 38,19,19 57,91,05 26,90,80 2,37,96 28,62,29
Foreign Share Investments 2,83,31 3,61,78 17,00 17,00
External - Net Borrowing -35,30,96 -44,66,18 -2,29,42,85 23,59,97 -2,53,02,82

External Amortizations 22,70,34 30,25,80 23,59,97 23,59,97
Less External Borrowing 58,01,30 74,91,98 2,53,02,82 2,53,02,82
Domestic Net Borrowing -49,77,66 -1,24,86,13 -1,36,93,55 -1,36,93,55

Domestic Amortization 38,56,14 20,13,87 35,06,45 35,06,45
Less Domestic Borrowing 88,33,80 1,45,00,00 1,72,00,00 1,72,00,00
Under/Over (-) 43,42,63 62,07,61 0 0 0 0
��तवेदन नं . 01 पाना नं . 1 / 1
Receipts of Revenue and Grant Estimates
Annex -2
Fiscal Year 2075/76
(Rs. in '00000
Existing
2016/17 2017/18 2018/19 New Measures
Measures
Heading Actual Revised Estimate
Taxes 5,53,86,65 6,57,75,15 8,38,34,79 7,54,51,28 83,83,51

Taxes on income, profits, and capital gains 1,44,84,62 1,65,86,13 2,18,02,53 1,96,22,26 21,80,27
Payable by individuals & Sole Traders 34,85,46 38,78,96 58,08,21 52,27,39 5,80,82
11111 Individual or Sole Traders 12,89,08 14,34,62 23,62,79 21,26,51 2,36,28
11112 Remuneration Tax 14,76,49 16,43,18 27,98,14 25,18,33 2,79,81
11113 Capital Gain - Individuals 7,19,89 8,01,16 6,47,28 5,82,55 64,73
Payable by entrerprizes and corporations 92,64,85 1,03,10,84 1,35,43,48 1,21,89,13 13,54,35
11121 Company Profit Tax - Government 7,40,54 8,24,14 12,15,40 10,93,86 1,21,54
Corporations Companies
11122 Company Profit Tax - Public Limited 33,51,33 37,29,69 54,90,58 49,41,52 5,49,06
Companies
11123 Company Profit Tax - Private 32,34,07 35,99,20 57,10,34 51,39,31 5,71,03
LimitedCcompanies
11124 Company Profit Tax - Other Institutions 5,61,17 6,24,53 11,19,58 10,07,62 1,11,96
11125 Capital gain - Entity 13,77,74 15,33,28 7,58 6,82 76
Taxes on Investment and other income 17,34,31 23,96,33 24,50,84 22,05,74 2,45,10
11131 Taxes on Rent & Lease Income 4,11,15 3,56,54 0 0 0
11132 Interest 8,59,60 15,23,90 17,34,99 15,61,49 1,73,50
11133 Dividend 3,73,16 4,15,29 5,55,18 4,99,66 55,52
11134 Other Investment Income 5,33 5,93 3,57 3,21 36
11135 Tax on gambling, lottery, souviner and grants 12,28 13,66 20,75 18,67 2,08
11136 Taxes on other income 72,79 81,01 1,36,35 1,22,71 13,64
Taxes on payroll and workforce 4,13,69 4,60,40 7,25,37 6,52,83 72,54
Social Security Taxes on payroll 4,13,69 4,60,40 7,25,37 6,52,83 72,54
11211 Social Security Taxes on payroll 4,13,69 4,60,40 7,25,37 6,52,83 72,54
Taxes on property 18,29,40 15,91,12 8,01 7,21 80
Recurrent taxes on immovable property 13,59 17,12 8,01 7,21 80
11311 Annual Property Tax 13,59 17,12 8,01 7,21 80
Taxes on financial and capital transactions 18,15,81 15,74,00 0 0 0
11341 House and Land Registration 18,15,81 15,74,00 0 0 0
Taxes on goods and services 2,78,56,88 3,43,12,24 4,45,30,79 4,00,77,71 44,53,08
VAT 1,61,06,83 1,97,50,86 2,84,69,10 2,56,22,19 28,46,91
11411 VAT - Production 21,15,25 25,91,18 32,75,40 29,47,86 3,27,54
11412 VAT - Import 99,91,46 1,22,39,54 1,82,67,80 1,64,41,02 18,26,78
11413 VAT - Goods, Sales & Distribution 15,04,80 18,50,90 23,83,65 21,45,28 2,38,37
11414 VAT - Services & Contracts 10,19,66 12,54,18 17,87,19 16,08,47 1,78,72
11415 VAT - Services, Tourism 1,87,88 2,31,09 4,34,91 3,91,42 43,49
11416 VAT - Telephone, Insurance & Air Travel 10,25,51 12,61,38 18,00,12 16,20,11 1,80,01
11417 VAT - Non Registered(Reverse Charge) 2,62,27 3,22,59 5,20,03 4,68,03 52,00
Excise 84,80,54 1,05,53,65 1,34,95,71 1,21,46,15 13,49,56
11421 Tobacco 10,98,98 13,77,90 18,89,63 17,00,67 1,88,96
11422 Alcohol 18,73,09 23,48,48 28,84,94 25,96,45 2,88,49
11423 Beer 11,19,43 14,03,54 16,96,53 15,26,88 1,69,65
11424 Excise on other produced items 6,34,57 7,95,63 11,39,80 10,25,82 1,13,98
11425 Import Duties 37,54,47 46,28,10 58,84,81 52,96,33 5,88,48
Taxes on specific services 1,61,20 2,02,08 82,27 74,04 8,23
Existing
2016/17 2017/18 2018/19 New Measures
Measures
11441 Foreign Employment Services 7 9 37 33 4

11442 Health Services 86,72 1,12,34 0 0 0
11443 Education Services- Education Institute 42,91 51,70 0 0 0
11444 Education Services- Aboard Study 31,50 37,95 81,90 73,71 8,19
Taxes on use of goods and on permission to use 31,08,31 38,05,65 24,83,71 22,35,33 2,48,38
11451 Vehicle Tax 8,80,42 10,70,42 0 0 0
11452 Taxes on the use of infrastructure 1,40,24 1,76,70 2,20,26 1,98,23 22,03
11453 Road Maintenance and Improvement Duty 3,17,16 3,99,62 3,31,06 2,97,95 33,11
11454 Road Construction and Maintenance Duty 8,48,48 10,69,09 6,91,75 6,22,57 69,18
11455 Infrastructure Tax 9,22,01 10,89,82 12,40,64 11,16,58 1,24,06
Taxes on international trade and transactions 1,03,05,88 1,21,33,76 1,64,11,75 1,47,70,57 16,41,18
Customs and other import duties 98,41,03 1,15,87,96 1,54,83,84 1,39,35,46 15,48,38
11511 Import duties 98,40,91 1,15,87,83 1,54,83,54 1,39,35,19 15,48,35
11512 Indian Excise Refund Fees 7 7 10 9 1
11513 Local Development Fees 5 6 20 18 2
Taxes on exports 12,52 10,94 1,66,75 1,50,07 16,68
11521 Export duty 12,14 10,56 1,65,36 1,48,82 16,54
11522 Export Service Charge 38 38 1,39 1,25 14
Other taxes on international trade and transactions 4,52,33 5,34,86 7,61,16 6,85,04 76,12
11561 Agriculture service charge on imports 4,11,24 4,78,32 6,58,39 5,92,55 65,84
11562 Other Income related to Customs 41,09 56,54 1,02,77 92,49 10,28
Other taxes 4,96,18 6,91,50 3,56,34 3,20,70 35,64
Registration Fee 1,59,85 2,06,03 3,53,65 3,18,28 35,37
11611 Firm Registration Fee 1,53,59 1,93,52 3,40,19 3,06,17 34,02
11612 Agency Registeration Fee 6,26 12,51 13,46 12,11 1,35
Ownership Certificate Charge 3,36,33 4,85,47 2,69 2,42 27
11621 Driving Licence & Vehicle Ownership 3,35,76 4,84,33 0 0 0
Certificate Charge
11622 Fire Arms Registration 57 1,14 2,69 2,42 27
Non Tax Revenue 55,31,30 70,59,85 1,07,21,01 96,48,89 10,72,12
Property Income 27,20,35 32,97,64 49,37,98 44,44,19 4,93,79
Interest 2,20,77 2,95,50 2,69,23 2,42,31 26,92
14111 Interest from financial institutions 17,00 22,76 50,24 45,22 5,02
14112 Interest from commercial institutions 9 12 40 36 4
14113 Interest from industrial institutions 13 17 19 17 2
14114 Interest from service oriented institutions 2,02,85 2,71,51 2,13,49 1,92,14 21,35
14115 Interest from other institutions 70 94 4,91 4,42 49
Dividends 15,15,88 16,85,44 30,03,00 27,02,70 3,00,30
14121 Dividend from Financial Institutions 7,97,44 10,67,46 15,39,79 13,85,81 1,53,98
14122 Dividend from Commercial Institutions 14,62 19,57 27 24 3
14123 Dividend from Industrial Institution 3,08 4,12 6,83 6,15 68
14124 Dividend from Service Oriented Organization 7,00,74 5,94,29 14,54,80 13,09,32 1,45,48
14125 Dividend from Other Institutions 0 0 1,31 1,18 13
Existing
2016/17 2017/18 2018/19 New Measures
Measures
Rent & Royalty 9,83,70 13,16,70 16,65,75 14,99,18 1,66,57

14151 Rent on Lease of Government Property 62,88 84,17 84,03 75,63 8,40
14152 Royalty on Casino Operations. 22,06 29,53 34,01 30,61 3,40
14153 Royalty from Mine Extraction 41,36 55,36 15,73 14,16 1,57
14154 Income & Royalty from Water Resources 1,91,07 2,55,75 2,33,31 2,09,98 23,33
Sector Hydro Power Projects
14155 Royalty and Other Income from the Sales of 1,56,71 2,09,76 2,86,00 2,57,40 28,60
Forest Products
14156 Other Royalty 5,09,62 6,82,13 10,12,67 9,11,40 1,01,27
Sales of Goods and Services 14,63,53 19,58,80 27,24,22 24,51,77 2,72,45
Sales of Goods 8,57,23 11,47,32 14,15,80 12,74,21 1,41,59
14211 Sales of agriculture product 15,07 20,17 29,30 26,37 2,93
14212 Sale of Government Property 28,37 37,97 40,23 36,21 4,02
14213 Sales of other items 14,34 19,20 25,19 22,67 2,52
14214 Telephone Services Fee 6,55,33 8,77,09 10,48,92 9,44,03 1,04,89
14215 Charge for the use of Telephone Services 1,43,84 1,92,52 2,71,56 2,44,40 27,16
14216 Water Connection & Supply 8 10 17 15 2
14217 Fee for use of Water for Irrigation 18 24 27 24 3
14218 Charges for Consumption of Electricity 2 3 16 14 2
Administrative Fees 6,06,30 8,11,48 13,08,42 11,77,56 1,30,86
14221 Judicial Fee Duty 94,84 1,26,94 1,30,72 1,17,65 13,07
14222 Charges for use of Postal Services 43,69 58,47 74,38 66,94 7,44
14223 Income from Education Sector 46,90 62,77 1,18,86 1,06,97 11,89
14224 Exam Fee 33,70 45,11 83,38 75,04 8,34
14225 Transport Sector 61,35 82,12 54,16 48,74 5,42
14226 Export Import License Fee 12,38 16,57 17,77 15,99 1,78
14227 Other Administrative Fees 3,13,44 4,19,50 8,29,15 7,46,23 82,92
Penalties Fines & Forfeiture 74,57 99,80 1,17,69 1,05,92 11,77
Penalties Fines & Forfeiture 74,57 99,80 1,17,69 1,05,92 11,77
14311 Judicial Penalty, Fines and Forfeiture 14,15 18,94 26,51 23,86 2,65
14312 Administrative Penalty, Fines and Forfeiture 60,42 80,86 91,18 82,06 9,12
Voluntary Transfers other than Grants 9 12 31 27 4
Voluntary Transfers other than Grants 9 12 31 27 4
14411 Recurrent 8 11 16 14 2
14412 Capital 1 1 15 13 2
Miscellaneous Revenue 12,72,76 17,03,49 29,40,81 26,46,74 2,94,07
Administrative Fee - Immigration and Tourism 7,45,62 9,97,95 26,79,77 24,11,80 2,67,97
14511 Charges for Issuing Passports 4,40,05 5,88,96 19,72,62 17,75,36 1,97,26
14512 Visa Fees 2,24,52 3,00,50 5,39,61 4,85,65 53,96
14513 Permit for Mountaineering and Trekking 80,41 1,07,63 1,66,15 1,49,54 16,61
14514 Other Fee from Tourists 64 86 1,39 1,25 14
Other Revenue 5,25,98 7,03,98 2,59,73 2,33,76 25,97
14521 Pollution Control Fees 1,07,88 1,44,39 1,96,11 1,76,50 19,61
Existing
2016/17 2017/18 2018/19 New Measures
Measures
14522 Other Revenue 4,18,10 5,59,59 63,62 57,26 6,36

Capital Revenue 1,16 1,56 1,31 1,18 13
14531 Sales of Government Land and Building 1,16 1,56 1,31 1,18 13
Cash Balance of Last Year and Irregularities 3,41,80 0 0 0 0
15111 Cash Balance of Last Year 3,41,80 0 0 0 0
Total Revenue : 6,12,59,75 7,28,35,00 9,45,55,80 8,51,00,17 94,55,63

Revenue Sharing - Province : 60,42,00
Revenue Sharing - Local Level: 53,82,00
Revenue - Federal : 8,31,31,80
Grant : 58,81,55
Revenue & Grant Total: 8,90,13,35
Functional Expenditure Estimate( Including Financing)
Annex - 3
Fiscal Year 2018/19
(Rs. in '00000')
Heading Total Fedral Province Local Level Percentage
GENERAL PUBLIC SERVICE 3967459 2607295 508077 852087 30

Executive and legislative organs, financial and fiscal 1500204 1500204 0 0
affairs, external affairs
Foreign economic aid 14080 9680 4400 0
General services 295224 295224 0 0
Basic research 679 679 0 0
R General public services 2013 2013 0 0
General public services n.e.c. 14350 13659 691 0
Public debt transactions 577143 577143 0 0
Transfers of a general character between levels of 1563766 208693 502986 852087
government
DEFENCE 449285 449285 0 0 3
Military defence 447093 447093 0 0
Civil defence 1814 1814 0 0
Defence n.e.c. 378 378 0 0
PUBLIC ORDER AND SAFETY 475012 475012 0 0 4
Police services 350985 350985 0 0
Fire-protection services 149 149 0 0
Law courts 60133 60133 0 0
Prisons 19103 19103 0 0
Public order and safety n.e.c. 44642 44642 0 0
ECONOMIC AFFAIRS 4831417 4483635 314029 33753 37
General economic, commercial and labour affairs 1549827 1546216 3611 0
Agriculture, forestry, fishing and hunting 795379 641796 129879 23704
Fuel and energy 846132 834340 1800 9992
Mining, manufacturing and construction 46701 46701 0 0
Transport 1264805 1122730 142075 0
Communication 56291 56291 0 0
Other industries 181018 152373 28588 57
R Economic affairs 13547 5471 8076 0
Economic affairs n.e.c. 77717 77717 0 0
ENVIRONMENTAL PROTECTION 227180 219754 2101 5325 2
Waste management 43748 40573 0 3175
Waste water management 66603 65202 1401 0
R Environmental protection 42171 42171 0 0
Environmental protection n.e.c. 74658 71808 700 2150
HOUSING AND COMMUNITY AMENITIES 665761 419360 232766 13635 5
Housing development 296132 183423 112709 0
Community development 43211 29965 11797 1449
Water supply 266262 200537 56545 9180
Housing and community amenities n.e.c. 60156 5435 51715 3006
HEALTH 653432 431207 40698 181527 5
Medical products, appliances and equipment 5567 4822 745 0
Out-patient services 51719 40110 11158 451
Hospital services 188174 153077 10036 25061
Public health services 326242 154910 16133 155199
R Health 81730 78288 2626 816
RECREATION,CULTURE AND RELIGION 71064 60476 5773 4815 1
Heading Total Fedral Province Local Level Percentage
Recreational and sporting services 40143 35802 2804 1537

Cultural services 27883 21636 2969 3278
Broadcasting and publishing services 2363 2363 0 0
R Recreation, culture and religion 675 675 0 0
EDUCATION 1341875 462152 28573 851150 10
Pre-primary and primary education 602412 400 4895 597117
Education not definable by level 373738 100145 19846 253747
Subsidiary services to education 338550 335793 2757 0
R Education 153 153 0 0
Education n.e.c. 27022 25661 1075 286
SOCIAL PROTECTION 469132 458569 2324 8239 4
Family and children 3348 2199 1149 0
Unemployment 31000 31000 0 0
Social exclusion n.e.c. 411865 411865 0 0
R Social protection 6710 6710 0 0
Social protection n.e.c. 16209 6795 1175 8239
Grand Total 13151617 10066745 1134341 1950531

Administrative Expenditure Estimate (Including Financing)
Annex -4
Fiscal Year 2018/19
(Rs. in '00000')
Heading Total Fedral Province Local Level %
101 President 2256 2256 0 0 .017

102 Deputy President 378 378 0 0 .003
202 Federal Parliament 12398 12398 0 0 .094
204 Courts 45032 45032 0 0 .342
206 Commission for Investigation of Abuse of 7833 7833 0 0 .06
Authority
208 Office of the Auditor General 8012 8012 0 0 .061
210 Public Service Commission 7518 7518 0 0 .057
212 Election Commission 5223 5223 0 0 .04
214 National Human Rights Commission 2051 2051 0 0 .016
218 Council of Justice 523 523 0 0 .004
220 National Natural Resources and Fiscal 924 924 0 0 .007
Commission
222 National Women Commission 1215 1215 0 0 .009
224 National Dalit Commission 401 401 0 0 .003
226 National Inclusion Commission 401 401 0 0 .003
228 Indigenous Nationalities Commission 401 401 0 0 .003
230 Madhesi Commission 401 401 0 0 .003
232 Tharu Commission 401 401 0 0 .003
234 Muslim Commission 401 401 0 0 .003
250 Chief of State 2926 2926 0 0 .022
301 Prime Minister and Council of Minister's Office 1562862 1562862 0 0 11.883
305 Ministry of Finance 192828 192828 0 0 1.466
307 Ministry of Industry 104492 72984 31508 0 .795
308 Ministry of Energy 562754 472135 80627 9992 4.279
311 Ministry of Law, Justice and Parliamentary 5081 5081 0 0 .039
Affairs
312 Ministry of Agriculture Development 401405 337121 41690 22594 3.052
313 Ministry of drinking and sanitation 240575 179454 57946 3175 1.829
314 Ministry of Home 543144 543144 0 0 4.13
325 Ministry of Culture, Tourism and Civil Aviation 52034 40574 8125 3335 .396
326 Ministry of Foreign Affairs 52364 52364 0 0 .398
327 Ministry of Livestock Development 360 0 0 360 .003
329 Ministry of Forestry and Soil Conservation 165875 145205 16854 3816 1.261
337 Ministry of Physical Infrastructure and 1093837 1014078 79759 0 8.317
Transport
340 Ministry of Women, Children & Social Welfare 18812 9398 1175 8239 .143
343 Ministry of Youth and Sports 41895 37554 2804 1537 .319
345 Ministry of Defence 451082 451082 0 0 3.43
347 Ministry of Urban Development 333789 216555 117234 0 2.538
350 Ministry of Education 1345087 465364 28573 851150 10.228
358 Ministry of Communications and Information 56458 56458 0 0 .429
Technology
365 Ministry of Federal Affairs and General 743688 611367 119602 12719 5.655
Administration
370 Ministry of Health and Population 564197 340823 41847 181527 4.29
371 Ministry of Labour, Employment and Social 42939 39328 3611 0 .326
Security
391 National Planning Commission Secretariat 6526 6526 0 0 .05
Heading Total Fedral Province Local Level %
501 MOF Policy Financing 953781 953781 0 0 7.252

502 MOF Domestic Debt Service 571901 571901 0 0 4.349
503 MOF External Debt Service (Multilateral) 238582 238582 0 0 1.814
504 MOF External Debt Service (Bilateral) 40771 40771 0 0 .31
601 MOF Staff Benefits and Retirement Benefits 610000 610000 0 0 4.638
602 MOF Miscellaneous 700730 700730 0 0 5.328
701 State (Fiscal Equalization Grant ) 502986 0 502986 0 3.825
801 Local Level (Fiscal Equalization Grant ) 852087 0 0 852087 6.479
Grand Total 13151617 10066745 1134341 1950531

Cash and Non Cash Expenditure by Economic Heads and Line Items
Annex 5
Fiscal Year -2018/19 (Rs. in '00000')
Economic Heads and Cash Direct Payment and

Expenditure Line Items Commodity Grant Total
GoN Foreign Cash Cash Total
Recurrent 7,282,464 788,026 8,070,490 383,985 8,454,475
21100 Wages and salaries 1,171,257 743 1,172,000 1,304 1,173,304

21111 Salary 839,394 356 839,750 1,303 841,053
21112 Local Allowances 14,962 9 14,971 0 14,971
21113 Dearness Allowance 91,255 16 91,271 0 91,271
21114 Field Allowance 186 0 186 0 186
21119 Other Allowance 34,373 342 34,715 0 34,715
21121 Clothing 41,389 9 41,398 1 41,399
21122 Fooding 131,811 4 131,815 0 131,815
21123 Medical Expense 17,887 7 17,894 0 17,894
22100 Rent & Services 50,318 1,174 51,492 0 51,492
22111 Water and Electricity 19,739 131 19,870 0 19,870
22112 Communication 8,729 254 8,983 0 8,983
22121 House Rent 20,437 642 21,079 0 21,079
22122 Other Rent 1,413 147 1,560 0 1,560
22200 Operation & Maintenance of Capital Assets 55,819 967 56,786 32 56,818
22211 Fuel and Oil - Vehicles 26,702 475 27,177 14 27,191
22212 Operation & Maintenance 24,790 399 25,189 18 25,207
22213 Insurance 4,327 93 4,420 0 4,420
22300 Offices Materials & Services 44,717 2,102 46,819 131 46,950
22311 General Office Expenses 31,779 2,011 33,790 131 33,921
22312 Feedds for Animals & Birds 1,686 0 1,686 0 1,686
22313 Books and Materials 417 14 431 0 431
22314 Fuel and Oil - For Administrative Purposes 1,679 39 1,718 0 1,718
22321 Repair and Maintenance of Public Property 9,156 38 9,194 0 9,194
22400 Consultancy and Other Services fee 79,669 30,286 109,955 26,621 136,576
22411 Consultancy and Services Expenses 36,887 28,673 65,560 26,448 92,008
22412 Other Services fee 42,782 1,613 44,395 173 44,568
22500 Program Expenses 152,184 41,348 193,532 25,911 219,443
22511 Employee Training 9,205 2,613 11,818 462 12,280
22512 Skill Development and Awareness Training Program 7,108 16,651 23,759 1,952 25,711
22521 Production Materials/Services 8,981 510 9,491 0 9,491
22522 Program Expenses 103,915 17,939 121,854 6,846 128,700
22529 Other Program Expenses 3,434 678 4,112 29 4,141
22531 Medicine Purchases 19,541 2,957 22,498 16,622 39,120
22600 Monitoring,Evaluation & Travelling Expenses 24,233 2,724 26,957 231 27,188
22611 Monitoring & Evaluation Expenses 10,646 1,771 12,417 146 12,563
22612 Travelling Expenses 12,682 953 13,635 85 13,720
22613 Travelling Expenses of VIPs & Delegations 685 0 685 0 685
22614 Other Travelling Expenses 220 0 220 0 220
22700 Miscellaneous 12,919 358 13,277 8 13,285
22711 Miscellaneous 12,919 358 13,277 8 13,285
22900 Recurrent Contingencies 305,049 11,134 316,183 0 316,183
22911 Recurrent Contingencies 305,049 11,134 316,183 0 316,183
24100 Interest on Foreign Loan 43,356 0 43,356 0 43,356
24111 Interest on Foreign Loan 43,356 0 43,356 0 43,356
24200 Interest on Internal Loan 221,256 0 221,256 0 221,256
24211 Interest on Internal Loan 221,256 0 221,256 0 221,256
25100 Subsidies to Public Corporations 6,968 13 6,981 840 7,821
25111 Operating Subsidy - Non-Financial Corporations 4,755 13 4,768 840 5,608
25112 Capital Subsidy - Non-Financial Corporations 2,213 0 2,213 0 2,213
25200 Subsidies to Private Enterprises 519 23 542 0 542
25211 Operating Subsidies to Non-Financial Private Enterprises 19 23 42 0 42
25212 Capital Subsidies to Non-Financial Private Enterprises 500 0 500 0 500
26200 Grant to Social Service 4,078 0 4,078 0 4,078
26211 International Membership Fee& Assistance 4,078 0 4,078 0 4,078
26300 Grant to Local body 27,970 16,594 44,564 1,484 46,048
26311 Unconditional Recurrent Grant to Local Bodies 8,693 0 8,693 0 8,693
26312 Conditional Recurrent Grant to Local Bodies 2,258 3,994 6,252 0 6,252
26322 Conditional Capital Grant to Local Bodies 17,019 12,600 29,619 1,484 31,103
26400 Grant to Social Service 904,224 457,239 1,361,463 297,568 1,659,031
26411 Unconditional Recurrent Grant to Government 33,385 28 33,413 655 34,068
Agencies,Committees & Boards
26412 Conditional Recurrent Grant to Government 265,717 58,194 323,911 381 324,292
26413 Unconditional Recurrent Grant to Other Institutions & 104,730 1,899 106,629 2,712 109,341
Individuals
26421 Unconditional Capital Grant to Government 54,080 0 54,080 0 54,080
26422 Conditional Recurrent Grant to Government 117,758 15,937 133,695 43,420 177,115
26423 Unconditional Capital Grant to Other Institutions & 328,554 381,181 709,735 250,400 960,135
Individuals
26500 Grant to State 1,075,568 141,412 1,216,980 17,361 1,234,341
26511 Fiscal Equalization Grant 502,986 0 502,986 0 502,986
26512 Conditional Grant 472,582 141,412 613,994 17,361 631,355
26513 Complementary Grant 50,000 0 50,000 0 50,000

26514 Special Grant 50,000 0 50,000 0 50,000
26600 Grant to Local Level 1,960,271 77,792 2,038,063 12,468 2,050,531
26611 Fiscal Equalization Grant 852,075 0 852,075 0 852,075
26612 Conditional Grant 1,008,196 77,792 1,085,988 12,468 1,098,456
26613 Complementary Grant 50,000 0 50,000 0 50,000
26614 Special Grant 50,000 0 50,000 0 50,000
27100 Social Security 433,922 0 433,922 0 433,922
27111 Conditional Social Security Subsidy 421,887 0 421,887 0 421,887
27112 Other Unconditional Social Assistance 12,035 0 12,035 0 12,035
27200 Scholarships 10,659 4,061 14,720 26 14,746
27211 Scholarships 10,659 4,061 14,720 26 14,746
27300 Retirement Benefits 681,921 56 681,977 0 681,977
27311 Pensions and Disability Allowance 462,316 0 462,316 0 462,316
27312 Gratuity 71,001 54 71,055 0 71,055
27313 Accumulated Leave 69,604 2 69,606 0 69,606
27314 Medical Facility 74,000 0 74,000 0 74,000
27315 Deceased Staff Assistance 5,000 0 5,000 0 5,000
28100 Property Related Expenditure 43 0 43 0 43
28141 Land Rent 43 0 43 0 43
28200 Refunds 15,544 0 15,544 0 15,544
28211 Revenue Refund 8,044 0 8,044 0 8,044
28212 Judicial Refund 1,100 0 1,100 0 1,100
28213 Other Refund 6,400 0 6,400 0 6,400
Capital 1,805,236 959,971 2,765,207 374,775 3,139,982
29100 Land 311,758 9,904 321,662 0 321,662

29111 Land Acquisition 311,758 9,904 321,662 0 321,662
29200 Building 322,482 284,472 606,954 92,137 699,091
29211 Building Purchase 400 0 400 0 400
29221 Building Construction 316,124 282,908 599,032 92,137 691,169
29231 Capital Formation - Building 5,958 1,564 7,522 0 7,522
29300 Furniture & Fittings 9,011 5,704 14,715 47 14,762
29311 Furniture & Fixtures 9,011 5,704 14,715 47 14,762
29400 Vehicles 10,787 3,223 14,010 416 14,426
29411 Vehicles 10,787 3,223 14,010 416 14,426
29500 Plant & Machinery 115,585 16,042 131,627 9,303 140,930
29511 Plant & Machinery 115,585 16,042 131,627 9,303 140,930

29600 Civil Works 882,858 580,367 1,463,225 239,627 1,702,852
29611 Civil Works - Construction 865,827 577,179 1,443,006 239,627 1,682,633
29621 Capital Formation 17,031 3,188 20,219 0 20,219
29700 Capital Research & Consultancy 58,442 60,259 118,701 33,245 151,946
29711 Capital Research & Consultancy 53,278 54,628 107,906 31,237 139,143
29712 Software Development and Purchase 5,164 5,631 10,795 2,008 12,803
29800 Capital Contingencies 94,313 0 94,313 0 94,313
29811 Capital Contingencies 94,313 0 94,313 0 94,313
Finance 945,480 99,629 1,045,109 512,051 1,557,160
31100 Net Internal Loan 88,058 69,629 157,687 232,026 389,713

31111 Internal Loan to Corporations 88,058 69,629 157,687 232,026 389,713
31200 Net Investment 270,780 30,000 300,780 280,025 580,805
31211 Share Investments- Corporations 269,080 30,000 299,080 280,025 579,105
31221 Foreign Share Investments 1,700 0 1,700 0 1,700
32100 External - Net Borrowing 235,997 0 235,997 0 235,997
32111 External Amortization 235,997 0 235,997 0 235,997
32200 Domestic Net Borrowing 350,645 0 350,645 0 350,645
32211 Domestic Amortization 350,645 0 350,645 0 350,645
Grand Total 10,033,180 1,847,626 11,880,806 1,270,811 13,151,617

Expenditure by Economic Heads and LineItem(Including Financing)
Fiscal Year - 2018/19 Annex - 8
(Rs. in '00000')
Heading 2016/17 2017/18 2018/19 Source
Actual Estimate GON Grant Loan
Recurrent Expenditure 5,186,143 6,995,863 8,454,475 7282464 298287 873724

21000 Compensation of employees 1,188,358 1,129,395 1,173,304 1171257 1649 398
21100 Wages and salaries 1,188,358 1,129,395 1,173,304 1171257 1649 398
21110 Wages and salaries in cash 1,015,561 947,480 982,196 980170 1640 386
21111 Salary 919,902 850,092 841,053 839,394 1,414 245

21112 Local Allowances 13,897 11,830 14,971 14,962 5 4
21113 Dearness Allowance 32,678 28,988 91,271 91,255 11 5
21114 Field Allowance 2,103 1,659 186 186
21119 Other Allowance 46,981 54,911 34,715 34,373 210 132
21120 Wages and salaries in kind 172,797 181,915 191,108 191087 9 12
21121 Clothing 31,833 59,738 41,399 41,389 3 7

21122 Fooding 137,384 114,767 131,815 131,811 4
21123 Medical Expense 3,580 7,410 17,894 17,887 2 5
26000 Grants 2,440,003 3,903,976 4,994,029 3972111 195572 826346
26600 Grant to Local Level 2,455,560 2,050,531 1960271 54091 36169
26610 Grant to Local Level 2,455,560 2,050,531 1960271 54091 36169
26611 Fiscal Equalization Grant 1,504,325 852,075 852,075

26612 Conditional Grant 951,235 1,098,456 1,008,196 54,091 36,169
26613 Complementary Grant 50,000 50,000
26614 Special Grant 50,000 50,000
26300 Grant to Local body 547,373 83,187 46,048 27970 4662 13416
26320 Capital Grant to Local Body 415,329 59,085 31,103 17019 741 13343
26321 Unconditional Capital Grant to 248,670 2,101

Local Bodies
26322 Conditional Capital Grant to Local 166,659 56,984 31,103 17,019 741 13,343
Bodies
26310 Recurrent Grant to Local Body 132,044 24,102 14,945 10951 3921 73
26311 Unconditional Recurrent Grant to 18,743 16,284 8,693 8,693

Local Bodies
26312 Conditional Recurrent Grant to 113,301 7,818 6,252 2,258 3,921 73
Local Bodies
26200 Grant to Social Service 2,516 8,409 4,078 4078 0 0
26210 International Membership Fee& 2,516 8,409 4,078 4078 0 0
A
26211 International Membership Fee& 2,516 8,409 4,078 4,078
Assistance
26400 Grant to Social Service 1,890,114 1,312,703 1,659,031 904224 101121 653686
26420 Capital Grant 826,265 888,039 1,191,330 500392 80437 610501
26421 Unconditional Capital Grant to 140,694 121,956 54,080 54,080

Government
26422 Conditional Recurrent Grant to 169,738 148,729 177,115 117,758 15,319 44,038
Government
26423 Unconditional Capital Grant to 515,833 617,354 960,135 328,554 65,118 566,463
Other Institutions & Individuals
26410 Recurrent Grant 1,063,849 424,664 467,701 403832 20684 43185
26411 Unconditional Recurrent Grant to 35,619 39,581 34,068 33,385 683

Government
26412 Conditional Recurrent Grant to 977,079 309,784 324,292 265,717 16,506 42,069
Government
26413 Unconditional Recurrent Grant to 51,151 75,299 109,341 104,730 3,495 1,116
Other Institutions & Individuals
Heading 2016/17 2017/18 2018/19 Source
26500 Grant to State 44,117 1,234,341 1075568 35698 123075

26510 Grant to State 44,117 1,234,341 1075568 35698 123075
26511 Fiscal Equalization Grant 44,117 502,986 502,986

26512 Conditional Grant 631,355 472,582 35,698 123,075
26513 Complementary Grant 50,000 50,000
26514 Special Grant 50,000 50,000
24000 Interest and Services 100,237 255,735 264,612 264612 0 0
24100 Interest on Foreign Loan 32,635 37,824 43,356 43356 0 0
24110 Interest on Foreign Loan 32,635 37,824 43,356 43356 0 0
24111 Interest on Foreign Loan 32,635 37,824 43,356 43,356
24200 Interest on Internal Loan 67,602 217,911 221,256 221256 0 0

24210 Interest on Internal Loan 67,602 217,911 221,256 221256 0 0
24211 Interest on Internal Loan 67,602 217,911 221,256 221,256
28000 Other Expenditure 2,860 13,404 15,587 15587 0 0

28100 Property Related Expenditure 66 52 43 43 0 0
28140 Land Rent 66 52 43 43 0 0
28141 Land Rent 66 52 43 43
28200 Refunds 2,794 13,352 15,544 15544 0 0

28210 Refunds 2,794 13,352 15,544 15544 0 0
28211 Revenue Refund 1,616 6,643 8,044 8,044

28212 Judicial Refund 865 1,162 1,100 1,100
28213 Other Refund 313 5,547 6,400 6,400
27000 Social Security 872,822 885,185 1,130,645 1126502 1571 2572
27300 Retirement Benefits 476,229 518,478 681,977 681921 24 32
27310 Retirement Benefits 476,229 518,478 681,977 681921 24 32
27311 Pensions and Disability 372,931 389,032 462,316 462,316

Allowance
27312 Gratuity 4,278 25,868 71,055 71,001 23 31
27313 Accumulated Leave 39,849 33,809 69,606 69,604 1 1
27314 Medical Facility 58,764 65,616 74,000 74,000
27315 Deceased Staff Assistance 407 4,153 5,000 5,000
27200 Scholarships 20,432 10,548 14,746 10659 1547 2540
27210 Scholarships 20,432 10,548 14,746 10659 1547 2540
27211 Scholarships 20,432 10,548 14,746 10,659 1,547 2,540
27100 Social Security 376,161 356,159 433,922 433922 0 0

27110 Social Security 376,161 356,159 433,922 433922 0 0
27111 Conditional Social Security 366,140 345,032 421,887 421,887

Subsidy
27112 Other Unconditional Social 10,021 11,127 12,035 12,035
Assistance
25000 Subsidies 10,564 9,125 8,363 7487 840 36
25200 Subsidies to Private Enterprises 4,214 1,636 542 519 0 23
25220 Subsidies to Financial Enterprise 5 0 0 0
25221 Operating Subsidies to Financial 5

Private Enterprises
25210 Subsidies to Non-Financial Enter 4,214 1,631 542 519 0 23
25211 Operating Subsidies to Non- 1,945 174 42 19 23

Financial Private Enterprises
Heading 2016/17 2017/18 2018/19 Source
25212 Capital Subsidies to Non- 2,269 1,457 500 500

Financial Private Enterprises
25100 Subsidies to Public Corporations 6,350 7,489 7,821 6968 840 13

25110 Operating Subsidy - 6,350 7,489 7,821 6968 840 13
Non Financia
25111 Operating Subsidy - Non- 4,465 5,373 5,608 4,755 840 13
Financial Corporations
25112 Capital Subsidy - Non-Financial 1,885 2,116 2,213 2,213
Corporations
22000 Use of goods and services 571,299 799,043 867,935 724908 98655 44372
22400 Consultancy and Other Services 74,087 93,002 136,576 79669 36819 20088
fee
f
22411 Consultancy and Services 27,319 41,312 92,008 36,887 35,568 19,553
Expenses
22412 Other Services fee 46,768 51,690 44,568 42,782 1,251 535
22700 Miscellaneous 69,428 119,976 13,285 12919 179 187
22710 Miscellaneous 69,428 119,976 13,285 12919 179 187
22711 Miscellaneous 69,428 119,976 13,285 12,919 179 187
22600 Monitoring,Evaluation & 40,829 55,649 27,188 24233 2530 425

Travelling Expenses
22610 Monitoring,Evaluation & 40,829 55,649 27,188 24233 2530 425
Travellin
22611 Monitoring & Evaluation 18,010 18,110 12,563 10,646 1,558 359
Expenses
22612 Travelling Expenses 21,999 36,082 13,720 12,682 972 66
22613 Travelling Expenses of VIPs & 447 1,100 685 685
Delegations
22614 Other Travelling Expenses 373 357 220 220
22300 Offices Materials & Services 47,917 49,989 46,950 44717 950 1283
22310 Office Materials & Services 43,134 36,800 37,756 35561 920 1275
22311 General Office Expenses 39,303 33,096 33,921 31,779 888 1,254
22312 Feedds for Animals & Birds 1,318 1,356 1,686 1,686
22313 Books and Materials 330 411 431 417 10 4
22314 Fuel and Oil - For Administrative 2,183 1,937 1,718 1,679 22 17
Purposes
22320 Repair and Maintenance of 4,783 13,189 9,194 9156 30 8
Public
22321 Repair and Maintenance of Public 4,783 13,189 9,194 9,156 30 8
Property
22200 Operation & Maintenance of 47,146 56,982 56,818 55819 567 432
Capital Assets
22210 Operation & Maintenance of Capi 47,146 56,982 56,818 55819 567 432
22211 Fuel and Oil - Vehicles 25,266 29,881 27,191 26,702 282 207
22212 Operation & Maintenance 19,135 23,175 25,207 24,790 232 185
22213 Insurance 2,745 3,926 4,420 4,327 53 40
22500 Program Expenses 246,609 271,351 219,443 152184 45786 21473
f
22511 Employee Training 10,206 11,575 12,280 9,205 2,725 350
22512 Skill Development and 35,469 38,501 25,711 7,108 4,787 13,816
Awareness Training Program
22530 Medicines 42,411 40,633 39,120 19541 19579 0
22531 Medicine Purchases 42,411 40,633 39,120 19,541 19,579

Heading 2016/17 2017/18 2018/19 Source
22520 Production Materials and 158,523 180,642 142,332 116330 18695 7307
Program
22521 Production Materials/Services 9,793 9,656 9,491 8,981 37 473
22522 Program Expenses 145,678 159,336 128,700 103,915 17,951 6,834
22529 Other Program Expenses 3,052 11,650 4,141 3,434 707
22900 Recurrent Contingencies 93,436 316,183 305049 11134 0
22910 Recurrent Contingencies 93,436 316,183 305049 11134 0
22911 Recurrent Contingencies 93,436 316,183 305,049 11,134
22100 Rent & Services 45,283 58,658 51,492 50318 690 484
22120 Rent 25,107 32,051 22,639 21850 500 289
22121 House Rent 18,051 19,131 21,079 20,437 411 231

22122 Other Rent 7,056 12,920 1,560 1,413 89 58
22110 Utilities 20,176 26,607 28,853 28468 190 195
22111 Water and Electricity 13,247 17,831 19,870 19,739 66 65

22112 Communication 6,929 8,776 8,983 8,729 124 130
Capital Expenditure 2,087,494 2,386,624 3,139,982 1805236 256072 1078674
29000 Capital Expenditure 2,087,494 2,386,624 3,139,982 1805236 256072 1078674
29200 Building 248,861 457,452 699,091 322482 104044 272565
29210 Building - Purchase 15,145 400 400 0 0
29211 Building Purchase 15,145 400 400

29220 Building Construction 243,643 436,229 691,169 316124 104044 271001
29221 Building Construction 243,643 436,229 691,169 316,124 104,044 271,001

29230 Capital Formation - Building 5,218 6,078 7,522 5958 0 1564
29231 Capital Formation - Building 5,218 6,078 7,522 5,958 1,564

29800 Capital Contingencies 3,493 94,313 94313 0 0
29810 Capital Contingencies 3,493 94,313 94313 0 0
29811 Capital Contingencies 3,493 94,313 94,313
29700 Capital Research & Consultancy 80,782 103,092 151,946 58442 32688 60816
29710 Capital Research & Consultancy 80,782 103,092 151,946 58442 32688 60816
29711 Capital Research & Consultancy 76,867 93,457 139,143 53,278 26,115 59,750
29712 Software Development and 3,915 9,635 12,803 5,164 6,573 1,066
Purchase
29600 Civil Works 1,514,565 1,475,003 1,702,852 882858 107606 712388
29620 Capital Formation - Civil Works 79,795 69,030 20,219 17031 871 2317
29621 Capital Formation 79,795 69,030 20,219 17,031 871 2,317

29610 Civil Works - Construction 1,434,770 1,405,973 1,682,633 865827 106735 710071
29611 Civil Works - Construction 1,434,770 1,405,973 1,682,633 865,827 106,735 710,071
29300 Furniture & Fittings 11,182 14,784 14,762 9011 299 5452
29310 Furniture & Fittings 11,182 14,784 14,762 9011 299 5452
29311 Furniture & Fixtures 11,182 14,784 14,762 9,011 299 5,452
29100 Land 87,929 176,645 321,662 311758 0 9904

29110 Land Acquisition 87,929 176,645 321,662 311758 0 9904
29111 Land Acquisition 87,929 176,645 321,662 311,758 9,904

Heading 2016/17 2017/18 2018/19 Source
29500 Plant & Machinery 77,043 102,154 140,930 115585 10006 15339
29510 Plant & Machinery 77,043 102,154 140,930 115585 10006 15339
29511 Plant & Machinery 77,043 102,154 140,930 115,585 10,006 15,339
29400 Vehicles 67,132 54,001 14,426 10787 1429 2210

29410 Vehicles 67,132 54,001 14,426 10787 1429 2210
29411 Vehicles 67,132 54,001 14,426 10,787 1,429 2,210
Finance 1,098,834 1,082,611 1,557,160 945480 33796 577884

31000 Fiscal Policy (L-R) 486,186 578,644 970,518 358838 33796 577884
31100 Net Internal Loan 289,109 160,547 389,713 88058 10000 291655
31110 Internal Loan 289,109 160,547 389,713 88058 10000 291655
31111 Internal Loan to Corporations 289,109 160,547 389,713 88,058 10,000 291,655
31200 Net Investment 197,077 418,097 580,805 270780 23796 286229

31210 Domestic Share Investments 168,746 381,919 579,105 269080 23796 286229
31211 Share Investments- Corporations 168,746 381,919 579,105 269,080 23,796 286,229
31220 Foreign Share Investments 28,331 36,178 1,700 1700 0 0
31221 Foreign Share Investments 28,331 36,178 1,700 1,700

32000 Liquidity 612,648 503,967 586,642 586642 0 0
32200 Domestic Net Borrowing 385,614 201,387 350,645 350645 0 0
32210 Domestic Amortization 385,614 201,387 350,645 350645 0 0
32211 Domestic Amortization 385,614 201,387 350,645 350,645
32100 External - Net Borrowing 227,034 302,580 235,997 235997 0 0

32110 External Amortizations 227,034 302,580 235,997 235997 0 0
32111 External Amortization 227,034 302,580 235,997 235,997
Total Expenditure 8,372,471 10,465,098 13,151,617 10,033,180 588,155 2,530,282

Administrative Expenditure Estimates (Including Financing)
Annex - 7
Fiscal Year 2018/19 (Rs. in '00000')
2016/17 2017/18 2018/19
Source
Heading Revised
Head of State 2,875 1,870 2,634 2,634

President 2,500 1,486 2,256 2,256
Recurrent 1,249 1,199 1,181 1,181
Capital 1,251 287 1,075 1,075
Deputy President 375 384 378
378
Recurrent 336 322 342 342
Capital 39 62 36 36
Constitutional Body 136,208 186,964 96,061
95 238 823
Federal Parliament 15,153 14,493 12,398
12 398
Recurrent 14,152 13,610 12,257 12,257
Capital 1,001 883 141 141
Courts 41,979 43,978 45,032
45 032
Recurrent 33,882 35,763 36,132 36,132
Capital 8,097 8,215 8,900 8,900
Commission for Investigation of Abuse of 8,523 9,773 7,833 7,833
Authority
Recurrent 5,585 7,164 5,096 5,096
Capital 2,938 2,609 2,737 2,737
Office of the Auditor General 3,882 5,325 8,012 8,012
Recurrent 3,283 3,488 4,547 4,547
Capital 599 1,837 3,465 3,465
Public Service Commission 6,738 6,111 7,518 7,518
Recurrent 5,920 5,543 6,841 6,841
Capital 818 568 677 677
Election Commission 57,606 102,692 5,223 5,223
Recurrent 56,930 98,041 4,616 4,616
Capital 676 4,651 607 607
National Human Rights Commission 1,708 1,863 2,051 2,051
Recurrent 1,501 1,717 2,019 2,019
Capital 207 146 32 32
Council of Justice 619 627 523
523
Recurrent 532 550 495 495
Capital 87 77 28 28
National Natural Resources and Fiscal 815 924
Commission 924
Recurrent 329 749 749
Capital 486 175 175
National Women Commission 1,215
392 823
Recurrent 1,144 382 762
Capital 71 10 61
National Dalit Commission 401
401
Recurrent 278 278
Capital 123 123
National Inclusion Commission 401
401
Recurrent 278 278
Capital 123 123
Indigenous Nationalities Commission 401
401
Report No. 07 Page 1 / 4

2016/17 2017/18 2018/19
Source
Heading Revised
Recurrent 278 278

Capital 123 123
Madhesi Commission 401
401
Recurrent 278 278
Capital 123 123
Tharu Commission 401
401
Recurrent 278 278
Capital 123 123
Muslim Commission 401
401
Recurrent 278 278
Capital 123 123
Chief of State 1,287 2,926 2,926
Recurrent 928 2,303 2,303
Capital 359 623 623
Ministry 6,649,631 5,759,121 6,852,285
4 585 384 463 747 1 803 154
Prime Minister and Council of Minister's 558,823 1,009,637 1,562,862
Office 537 642 138 296 886 924
Recurrent 432,707 597,036 973,965 309,086 52,553 612,326
Capital 126,116 412,601 588,897 228,556 85,743 274,598
Ministry of Finance 55,237 86,352 192,828
123 421 60 407 9 000
Recurrent 40,915 74,369 125,470 96,543 27,909 1,018
Capital 14,322 11,983 67,358 26,878 32,498 7,982
Ministry of Industry 51,936 83,470 72,984 6,997
58 076 7 911
Recurrent 35,097 43,311 24,945 24,067 868 10
Capital 16,839 40,159 48,039 34,009 6,129 7,901
Ministry of Energy 458,832 439,220 472,135
367 191 32 812 72 132
Recurrent 64,354 67,215 50,859 30,916 18,142 1,801
Capital 316,205 338,887 404,539 329,538 14,670 60,331
Finance 78,273 33,118 16,737 6,737 10,000
Ministry of Law, Justice and Parliamentary 1,935 1,820 5,081 3,286 1,795
Affairs
Recurrent 1,840 1,737 5,039 3,262 1,777
Capital 95 83 42 24 18
Ministry of Agriculture Development 347,537 303,592 337,121
300 154 22 879 14 088
Recurrent 291,819 252,481 299,336 270,714 21,965 6,657
Capital 55,718 51,111 37,785 29,440 914 7,431
Ministry of drinking and sanitation 227,385 176,798 179,454 8,363
88 921 82 170
Recurrent 12,021 13,042 6,665 4,969 324 1,372
Capital 215,364 163,756 172,789 83,952 8,039 80,798
Ministry of Home 552,683 518,405 543,144
512 486 30 658
Recurrent 517,339 467,141 473,321 473,218 103
Capital 35,344 51,264 69,823 39,268 30,555
Ministry of Culture, Tourism and Civil 49,121 41,717 40,574 4,096
Aviation 36 478
Recurrent 36,323 31,462 28,438 24,428 4,010
Capital 12,798 10,255 12,136 12,050 86
Ministry of Foreign Affairs 38,942 53,461 52,364
52 364
Recurrent 34,887 29,670 36,044 36,044

2016/17 2017/18 2018/19
Source
Heading Revised
Capital 4,055 23,791 16,320 16,320

Ministry of Forestry and Soil Conservation 132,003 128,074 145,205
111 312 24 093 9 800
Recurrent 85,420 89,216 103,046 91,678 11,189 179
Capital 46,583 38,858 42,159 19,634 12,904 9,621
Ministry of Physical Infrastructure and 778,386 765,500 1,014,078
Transport 499 691 37 963 476 424
Recurrent 61,064 58,597 76,796 76,796
Capital 717,322 706,903 937,282 422,895 37,963 476,424
Ministry of Women, Children & Social 21,852 18,003 9,398 5,947 3,451
Welfare
Recurrent 19,826 16,206 9,273 5,822 3,451
Capital 2,026 1,797 125 125
Ministry of Youth and Sports 30,573 20,044 37,554
37 554
Recurrent 22,501 19,899 15,157 15,157
Capital 8,072 145 22,397 22,397
Ministry of Defence 431,886 414,967 451,082
451 082
Recurrent 359,593 332,926 383,241 383,241
Capital 72,293 82,041 67,841 67,841
Ministry of Urban Development 155,449 247,667 216,555 8,029
98 827 109 699
Recurrent 45,791 67,445 45,554 25,515 6,261 13,778
Capital 109,658 180,222 171,001 73,312 1,768 95,921
Ministry of Peace & Reconstruction 97,887 14,450
Recurrent 78,824 7,906
Capital 19,063 6,544
Ministry of Education 1,094,447 458,556 465,364
407 504 22 139 35 721
Recurrent 1,091,006 455,377 462,062 404,244 22,118 35,700
Capital 3,441 3,179 3,302 3,260 21 21
Ministry of Communications and 50,129 48,413 56,458
Information Technology 56 458
Recurrent 41,798 38,075 43,264 43,264
Capital 8,331 10,338 13,194 13,194
Ministry of Federal Affairs and General 1,106,201 665,090 611,367
Administration 569 911 17 759 23 697
Recurrent 879,378 478,164 535,982 514,646 6,235 15,101
Capital 226,823 186,926 75,385 55,265 11,524 8,596
Ministry of Health and Population 391,223 244,202 340,823
222 516 42 719 75 588
Recurrent 332,723 208,410 255,112 198,959 29,615 26,538
Capital 58,500 35,792 85,711 23,557 13,104 49,050
Ministry of Labour, Employment and 9,545 8,837 39,328 1,195
Social Security 38 133
Recurrent 8,197 7,228 37,254 36,134 1,120
Capital 1,348 1,609 2,074 1,999 75
National Planning Commission Secretariat 7,619 10,846 6,526 6,430
96
Recurrent 6,944 10,231 6,278 6,182 96
Capital 675 615 248 248
MOF Financing & Debt Service 1,120,798 1,305,228 1,805,035
1 203 355 33 796 567 884
MOF Policy Financing 407,913 521,101 953,781
352 101 33 796 567 884
Finance 407,913 521,101 953,781 352,101 33,796 567,884
MOF Domestic Debt Service 453,216 419,298 571,901
571 901

2016/17 2017/18 2018/19
Source
Heading Revised
Recurrent 67,602 217,911 221,256 221,256

Finance 385,614 201,387 350,645 350,645
MOF External Debt Service (Multilateral) 224,349 324,751 238,582
238 582
Recurrent 28,837 33,034 38,389 38,389
Finance 195,512 291,717 200,193 200,193
MOF External Debt Service (Bilateral) 35,320 40,078 40,771
40 771
Recurrent 3,798 4,790 4,967 4,967
Finance 31,522 35,288 35,804 35,804
MOF - Miscellaneous 462,484 680,578 1,310,730
1 310 730
MOF Staff Benefits and Retirement Benefits 379,918 505,130 610,000
610 000
Recurrent 379,918 505,130 610,000 610,000
MOF Miscellaneous 82,566 175,448 700,730
700 730
Recurrent 82,251 174,113 418,500 418,500
Capital 315 1,335 282,230 282,230
State 75,617 1,134,341
975 568 35 698 123 075
State 75,617 1,134,341
975 568 35 698 123 075
Recurrent 69,737 1,134,341 975,568 35,698 123,075
Capital 5,880
Local level 2,455,617 1,950,531
1 860 271 54 091 36 169
Local Level 2,455,617 1,950,531
1 860 271 54 091 36 169
Recurrent 2,455,617 1,950,531 1,860,271 54,091 36,169
Total Expenditure 8,371,996 10,464,995 13,151,617

10 033 180 588 155 2 530 282

Gender Responsive Budget (Including Financing), Fiscal Year 2018/19
Annex-8
(Rs. in '00000
Directly Supportive Indirectly
Heading Neutral Total
Supportive
101 President 0 0 22,56 22,56
102 Deputy President 0 0 3,78 3,78
202 Federal Parliament 0 0 1,23,98 1,23,98
204 Courts 0 0 4,50,32 4,50,32
206 Commission for Investigation of Abuse of Authority 0 0 78,33 78,33
208 Office of the Auditor General 0 0 80,12 80,12
210 Public Service Commission 36,61 0 38,57 75,18
212 Election Commission 0 0 52,23 52,23
214 National Human Rights Commission 20,51 0 0 20,51
218 Council of Justice 0 0 5,23 5,23
220 National Natural Resources and Fiscal Commission 0 0 9,24 9,24
222 National Women Commission 12,15 0 0 12,15
224 National Dalit Commission 0 4,01 0 4,01
226 National Inclusion Commission 0 4,01 0 4,01
228 Indigenous Nationalities Commission 0 4,01 0 4,01
230 Madhesi Commission 0 4,01 0 4,01
232 Tharu Commission 0 4,01 0 4,01
234 Muslim Commission 0 4,01 0 4,01
250 Chief of State 0 0 29,26 29,26
301 Prime Minister and Council of Minister's Office 1,52,46,71 0 3,81,91 1,56,28,62
305 Ministry of Finance 0 21,16 19,07,12 19,28,28
307 Ministry of Industry 3,28,71 1,97,68 5,18,53 10,44,92
308 Ministry of Energy 30,15,07 23,56,16 2,56,31 56,27,54
311 Ministry of Law, Justice and Parliamentary Affairs 0 2,83 47,98 50,81
312 Ministry of Agriculture Development 11,76,55 22,68,86 5,68,64 40,14,05
313 Ministry of drinking and sanitation 8,29,46 14,84,07 92,22 24,05,75
314 Ministry of Home 3,54 32,72,07 21,55,83 54,31,44
325 Ministry of Culture, Tourism and Civil Aviation 2,66,62 7,70 2,46,02 5,20,34
326 Ministry of Foreign Affairs 0 10,54 5,13,10 5,23,64
327 Ministry of Livestock Development 0 3,60 0 3,60
329 Ministry of Forestry and Soil Conservation 4,21,74 10,70,67 1,66,34 16,58,75
337 Ministry of Physical Infrastructure and Transport 7,72,37 74,33,87 27,32,13 1,09,38,37
340 Ministry of Women, Children & Social Welfare 1,40,23 47,89 0 1,88,12
343 Ministry of Youth and Sports 0 3,95,05 23,90 4,18,95
345 Ministry of Defence 0 43,80,30 1,30,52 45,10,82
347 Ministry of Urban Development 10,92,78 19,07,01 3,38,10 33,37,89
350 Ministry of Education 1,00,29,56 33,87,66 33,65 1,34,50,87
358 Ministry of Communications and Information Technology 0 1,97,97 3,66,61 5,64,58
365 Ministry of Federal Affairs and General Administration 8,22,36 62,10,61 4,03,91 74,36,88
370 Ministry of Health and Population 30,40,57 26,01,40 0 56,41,97
371 Ministry of Labour, Employment and Social Security 30,73 87,59 3,11,07 4,29,39
391 National Planning Commission Secretariat 0 31,49 33,77 65,26
501 MOF Policy Financing 0 59,69,93 35,67,88 95,37,81
502 MOF Domestic Debt Service 0 0 57,19,01 57,19,01
503 MOF External Debt Service (Multilateral) 0 0 23,85,82 23,85,82
504 MOF External Debt Service (Bilateral) 0 0 4,07,71 4,07,71
601 MOF Staff Benefits and Retirement Benefits 0 9,50,00 51,50,00 61,00,00
Directly Supportive Indirectly
Heading Neutral Total
Supportive
602 MOF Miscellaneous 0 7,60,00 62,47,30 70,07,30
701 State (Fiscal Equalization Grant ) 50,29,86 0 0 50,29,86
801 Local Level (Fiscal Equalization Grant ) 85,20,87 0 0 85,20,87
Grand Total 5,08,37,00 4,50,80,17 3,55,99,00 13,15,16,17
Code Gender Responsive Amount Percent
1 Directly 5,08,37,00 38.65
2 Indirectly 4,50,80,17 34.28
3 Neutral 3,55,99,00 27.07
Note : Gender Responsive Budget Classifications

Basis of classification for Gender Responsive Budget are as follows:
a) 50 oercent or more budget directly beneficial for women- Directly Responsive
b) 20 or more and less than 50 percent pf budget directly beneficial for women - Indirect Responsive
c) Less than 20 percent of budget directly beneficial for women - Neutral
Following indicators are used to assess the percentage above.
S.No. Indicators Percentage
1 Women Partcipation in formulation and implementation of Program 20
2 Women Capacity Development 20
3 Women's share in benefir 30
4 Support in employment and income generating to women 20
5 Quality reform in time consumption & minimization in of work to women 10
Total 100
Prioritization of Budget (Including Financing)
Annex 9
Fiscal Year - 2018/19
(Rs. in '00000')
1st Priority 2nd Priority
Heading
Recurrent Capital and Recurrent Capital and Total
Financing Financing
101 President 1,181 1,075 0 0 2,256

102 Deputy President 342 36 0 0 378
202 Federal Parliament 12,257 141 0 0 12,398
204 Courts 35,082 8,898 1,050 2 45,032
206 Commission for Investigation of Abuse of Authority 5,096 2,737 0 0 7,833
208 Office of the Auditor General 4,547 3,465 0 0 8,012
210 Public Service Commission 6,841 677 0 0 7,518
212 Election Commission 4,616 607 0 0 5,223
214 National Human Rights Commission 2,019 32 0 0 2,051
218 Council of Justice 495 28 0 0 523
220 National Natural Resources and Fiscal Commission 749 175 0 0 924
222 National Women Commission 1,144 71 0 0 1,215
224 National Dalit Commission 278 123 0 0 401
226 National Inclusion Commission 278 123 0 0 401
228 Indigenous Nationalities Commission 278 123 0 0 401
230 Madhesi Commission 278 123 0 0 401
232 Tharu Commission 278 123 0 0 401
234 Muslim Commission 278 123 0 0 401
250 Chief of State 2,303 623 0 0 2,926
301 Prime Minister and Council of Minister's Office 973,965 588,897 0 0 1,562,862
305 Ministry of Finance 123,508 67,358 1,962 0 192,828
307 Ministry of Industry 56,304 48,032 149 7 104,492
308 Ministry of Energy 140,463 417,789 1,015 3,487 562,754
311 Ministry of Law, Justice and Parliamentary Affairs 4,765 33 274 9 5,081
312 Ministry of Agriculture Development 357,072 37,504 6,548 281 401,405
313 Ministry of drinking and sanitation 67,106 145,909 680 26,880 240,575
314 Ministry of Home 468,681 68,545 4,640 1,278 543,144
325 Ministry of Culture, Tourism and Civil Aviation 29,876 12,026 10,022 110 52,034
326 Ministry of Foreign Affairs 34,636 15,843 1,408 477 52,364
327 Ministry of Livestock Development 360 0 0 0 360
329 Ministry of Forestry and Soil Conservation 89,252 40,614 34,464 1,545 165,875
337 Ministry of Physical Infrastructure and Transport 152,789 867,447 3,766 69,835 1,093,837
340 Ministry of Women, Children & Social Welfare 17,749 125 938 0 18,812
343 Ministry of Youth and Sports 19,498 22,397 0 0 41,895
345 Ministry of Defence 373,208 65,639 10,033 2,202 451,082
347 Ministry of Urban Development 142,508 163,807 20,280 7,194 333,789
350 Ministry of Education 1,182,400 2,062 159,385 1,240 1,345,087
358 Ministry of Communications and Information Technology 37,514 11,931 5,750 1,263 56,458
365 Ministry of Federal Affairs and General Administration 654,070 54,770 14,233 20,615 743,688
370 Ministry of Health and Population 419,733 85,257 58,753 454 564,197
371 Ministry of Labour, Employment and Social Security 39,129 1,997 1,736 77 42,939
391 National Planning Commission Secretariat 5,442 221 836 27 6,526
501 MOF Policy Financing 0 782,581 0 171,200 953,781
502 MOF Domestic Debt Service 221,256 350,645 0 0 571,901
503 MOF External Debt Service (Multilateral) 38,389 200,193 0 0 238,582
504 MOF External Debt Service (Bilateral) 4,967 35,804 0 0 40,771
601 MOF Staff Benefits and Retirement Benefits 610,000 0 0 0 610,000
1st Priority 2nd Priority
Heading
Recurrent Capital and Recurrent Capital and Total
Financing Financing
602 MOF Miscellaneous 240,500 46,000 178,000 236,230 700,730

701 State 502,986 0 0 0 502,986
801 Local Level 852,087 0 0 0 852,087
Grand Total 7,938,553 4,152,729 515,922 544,413 13,151,617
Priority Total 12,091,282 1,060,335
Annex - 10
Climate Budget , Fiscal Year 2018/19
(Rs. in '00000')
Highly Relevant Relevant Neutral
Recurrent Capital and Recurrent Capital and Recurrent Capital and Total
Description Financing Financing Financing
01 GENERAL PUBLIC SERVICE 931 1,246 3,308,893 59,593 1,351,391 970,113 5,692,167
1.1 Executive and legislative organs, financial and fiscal affairs, ex 658 0 0 0 932,288 567,156 1,500,204
101 President 0 0 0 0 1,181 1,075 2,256
102 Deputy President 0 0 0 0 342 36 378
202 Federal Parliament 0 0 0 0 12,257 141 12,398
206 Commission for Investigation of Abuse of Authority 0 0 0 0 5,096 2,737 7,833
208 Office of the Auditor General 0 0 0 0 4,547 3,465 8,012
218 Council of Justice 0 0 0 0 17 0 17
220 National Natural Resources and Fiscal Commission 0 0 0 0 749 175 924
222 National Women Commission 0 0 0 0 1,144 71 1,215
224 National Dalit Commission 0 0 0 0 278 123 401
226 National Inclusion Commission 0 0 0 0 278 123 401
228 Indigenous Nationalities Commission 0 0 0 0 278 123 401
230 Madhesi Commission 0 0 0 0 278 123 401
232 Tharu Commission 0 0 0 0 278 123 401
234 Muslim Commission 0 0 0 0 278 123 401
250 Chief of State 0 0 0 0 2,303 623 2,926
301 Prime Minister and Council of Minister's Office 0 0 0 0 17,939 907 18,846
305 Ministry of Finance 0 0 0 0 46,359 8,282 54,641
313 Ministry of drinking and sanitation 658 102 0 0 0 0 760
326 Ministry of Foreign Affairs 0 0 0 0 34,864 16,255 51,119
343 Ministry of Youth and Sports 0 0 0 0 1,733 19 1,752
347 Ministry of Urban Development 0 0 0 0 591 49 640
365 Ministry of Federal Affairs and General Administration 0 0 0 0 4,642 356 4,998
501 MOF Policy Financing 0 0 0 0 0 39,000 39,000
503 MOF External Debt Service (Multilateral) 0 0 0 0 38,389 200,193 238,582
504 MOF External Debt Service (Bilateral) 0 0 0 0 4,967 35,804 40,771
601 MOF Staff Benefits and Retirement Benefits 0 0 0 0 540,000 0 540,000
602 MOF Miscellaneous 0 0 0 0 213,500 257,230 470,730
1.2 Foreign economic aid 0 9,603 77 9,603 0 0 9,680
308 Ministry of Energy 0 0 77 2,603 0 0 2,680
337 Ministry of Physical Infrastructure and Transport 0 0 0 7,000 0 0 7,000
1.3 General services 0 49,940 20,994 49,940 179,697 44,593 295,224

210 Public Service Commission 0 0 0 0 6,841 677 7,518
301 Prime Minister and Council of Minister's Office 0 0 0 0 1,497 81 1,578
305 Ministry of Finance 0 0 20,460 49,940 1,599 8,107 80,106
314 Ministry of Home 0 0 0 0 129,473 3,561 133,034
325 Ministry of Culture, Tourism and Civil Aviation 0 0 534 0 5,373 160 6,067
326 Ministry of Foreign Affairs 0 0 0 0 1,180 65 1,245
347 Ministry of Urban Development 0 0 0 0 120 1,800 1,920
365 Ministry of Federal Affairs and General Administration 0 0 0 0 22,336 4,894 27,230
391 National Planning Commission Secretariat 0 0 0 0 6,278 248 6,526
602 MOF Miscellaneous 0 0 0 0 5,000 25,000 30,000
1.4 Basic research 0 0 0 0 41 638 679
308 Ministry of Energy 0 0 0 0 41 638 679
1.5 R General public services 273 50 450 50 93 3 2,013
305 Ministry of Finance 0 0 0 0 93 3 96
347 Ministry of Urban Development 273 1,144 450 50 0 0 1,917
1.6 General public services n.e.c. 0 0 2,500 0 9,261 1,898 13,659
212 Election Commission 0 0 0 0 4,616 607 5,223
214 National Human Rights Commission 0 0 0 0 2,019 32 2,051
314 Ministry of Home 0 0 0 0 1,737 647 2,384
337 Ministry of Physical Infrastructure and Transport 0 0 0 0 139 500 639
365 Ministry of Federal Affairs and General Administration 0 0 2,500 0 750 60 3,310
501 MOF Policy Financing 0 0 0 0 0 52 52
1.7 Public debt transactions 0 0 0 0 221,318 355,825 577,143
305 Ministry of Finance 0 0 0 0 62 180 242
502 MOF Domestic Debt Service 0 0 0 0 221,256 350,645 571,901
1.8 Transfers of a general character between levels of 0 0 3,284,872 0 8,693 0 3,293,565

government 0 0 0 0 8,693 0 8,693
365 Ministry of Federal Affairs and General Administration
602 MOF Miscellaneous 0 0 200,000 0 0 0 200,000
701 State 0 0 1,134,341 0 0 0 1,134,341
801 Local Level 0 0 1,950,531 0 0 0 1,950,531
02 DEFENCE 0 0 0 0 378,748 70,537 449,285
2.1 Military defence 0 0 0 0 377,602 69,491 447,093

307 Ministry of Industry 0 0 0 0 1,398 2,150 3,548
345 Ministry of Defence 0 0 0 0 376,204 67,341 443,545
2.2 Civil defence 0 0 0 0 1,114 700 1,814
314 Ministry of Home 0 0 0 0 1,114 700 1,814
2.5 Defence n.e.c. 0 0 0 0 32 346 378
03 PUBLIC ORDER AND SAFETY 0 0 0 0 395,435 79,577 475,012
3.1 Police services 0 0 0 0 298,660 52,325 350,985
314 Ministry of Home 0 0 0 0 298,660 52,325 350,985
3.2 Fire-protection services 0 0 0 0 144 5 149
314 Ministry of Home 0 0 0 0 144 5 149
3.3 Law courts 0 0 0 0 48,927 11,206 60,133
204 Courts 0 0 0 0 36,132 8,900 45,032
218 Council of Justice 0 0 0 0 478 28 506
301 Prime Minister and Council of Minister's Office 0 0 0 0 7,152 2,234 9,386
311 Ministry of Law, Justice and Parliamentary Affairs 0 0 0 0 5,039 42 5,081
371 Ministry of Labour, Employment and Social Security 0 0 0 0 126 2 128
3.4 Prisons 0 0 0 0 13,510 5,593 19,103
314 Ministry of Home 0 0 0 0 13,510 5,593 19,103
3.6 Public order and safety n.e.c. 0 0 0 0 34,194 10,448 44,642
301 Prime Minister and Council of Minister's Office 0 0 0 0 12,376 5,060 17,436
314 Ministry of Home 0 0 0 0 21,818 5,388 27,206
04 ECONOMIC AFFAIRS 53,250 289,218 147,388 505,696 1,444,258 2,043,825 4,483,635
4.1 General economic, commercial and labour affairs 0 0 107 0 949,189 596,920 1,546,216
301 Prime Minister and Council of Minister's Office 0 0 0 0 934,079 580,563 1,514,642
371 Ministry of Labour, Employment and Social Security 0 0 107 0 5,684 2,072 7,863
4.2 Agriculture, forestry, fishing and hunting 16,691 91,090 146,311 91,090 281,723 32,227 641,796
305 Ministry of Finance 0 0 0 0 50,000 0 50,000
308 Ministry of Energy 1,303 55,015 1,727 55,766 3,583 3,611 121,005
312 Ministry of Agriculture Development 9,639 1,466 135,159 11,487 145,631 24,832 328,214
329 Ministry of Forestry and Soil Conservation 5,749 17,273 9,425 5,837 82,509 3,784 124,577
501 MOF Policy Financing 0 0 0 18,000 0 0 18,000
4.3 Fuel and energy 36,223 228,210 35 228,210 3,036 356,507 834,340
307 Ministry of Industry 0 0 0 0 183 1,245 1,428
308 Ministry of Energy 36,223 199,249 35 24 2,853 20,978 259,362
501 MOF Policy Financing 0 11,080 0 228,186 0 334,284 573,550
4.4 Mining, manufacturing and construction 0 0 0 0 1,309 45,392 46,701
307 Ministry of Industry 0 0 0 0 938 287 1,225
337 Ministry of Physical Infrastructure and Transport 0 0 0 0 371 45,105 45,476
4.5 Transport 0 118,096 435 118,096 78,553 925,646 1,122,730
337 Ministry of Physical Infrastructure and Transport 0 0 393 113,271 75,893 771,406 960,963
347 Ministry of Urban Development 0 0 42 4,825 1,274 4,195 10,336
4.6 Communication 0 0 0 0 40,903 15,388 56,291
358 Ministry of Communications and Information Technology 0 0 0 0 40,903 12,988 53,891
4.7 Other industries 0 68,300 500 68,300 15,726 67,847 152,373
325 Ministry of Culture, Tourism and Civil Aviation 0 0 500 0 4,321 7,375 12,196
501 MOF Policy Financing 0 0 0 68,300 0 30,400 98,700
4.8 R Economic affairs 336 0 0 0 0 0 5,471
308 Ministry of Energy 336 5,135 0 0 0 0 5,471
4.9 Economic affairs n.e.c. 0 0 0 0 73,819 3,898 77,717
301 Prime Minister and Council of Minister's Office 0 0 0 0 922 52 974
305 Ministry of Finance 0 0 0 0 6,897 846 7,743
05 ENVIRONMENTAL PROTECTION 9,720 80,245 10,669 114,578 2,896 1,646 219,754
5.1 Waste management 90 40,223 0 40,223 0 0 40,573
365 Ministry of Federal Affairs and General Administration 90 60 0 0 0 0 150
501 MOF Policy Financing 0 200 0 40,223 0 0 40,423
5.2 Waste water management 0 64,953 249 64,953 0 0 65,202

313 Ministry of drinking and sanitation 0 0 62 4,166 0 0 4,228
5.5 R Environmental protection 130 0 0 0 0 0 42,171
329 Ministry of Forestry and Soil Conservation 130 55 0 0 0 0 185
501 MOF Policy Financing 0 41,986 0 0 0 0 41,986
5.6 Environmental protection n.e.c. 9,500 9,402 10,420 9,402 2,896 1,646 71,808
308 Ministry of Energy 3,656 12,666 0 0 767 359 17,448
313 Ministry of drinking and sanitation 138 1 0 0 0 0 139
329 Ministry of Forestry and Soil Conservation 4,378 7,678 855 7,532 0 0 20,443
347 Ministry of Urban Development 1,328 17,599 9,565 1,870 0 0 30,362
350 Ministry of Education 0 0 0 0 2,005 1,207 3,212
358 Ministry of Communications and Information Technology 0 0 0 0 124 80 204
06 HOUSING AND COMMUNITY AMENITIES 3,169 142,266 15,204 48,337 37,261 173,123 419,360
6.1 Housing development 0 1,664 12,778 1,664 18,551 150,430 183,423
347 Ministry of Urban Development 0 0 12,778 1,664 18,551 137,060 170,053
6.2 Community development 0 2,925 294 2,925 17,598 9,148 29,965
312 Ministry of Agriculture Development 0 0 0 0 2,534 0 2,534
340 Ministry of Women, Children & Social Welfare 0 0 0 0 2,957 0 2,957
6.3 Water supply 3,169 43,748 2,132 43,748 710 8,512 200,537
313 Ministry of drinking and sanitation 2,965 131,260 2,132 28,748 710 8,512 174,327
365 Ministry of Federal Affairs and General Administration 204 6 0 0 0 0 210
501 MOF Policy Financing 0 11,000 0 12,500 0 0 23,500
6.6 Housing and community amenities n.e.c. 0 0 0 0 402 5,033 5,435
365 Ministry of Federal Affairs and General Administration 0 0 0 0 402 5,033 5,435
07 HEALTH 0 0 5,336 72,928 338,271 14,672 431,207
7.1 Medical products, appliances and equipment 0 0 0 0 2,386 2,436 4,822
370 Ministry of Health and Population 0 0 0 0 2,386 2,436 4,822
7.2 Out-patient services 0 0 0 0 36,683 3,427 40,110

307 Ministry of Industry 0 0 0 0 1,595 0 1,595
7.3 Hospital services 0 0 0 0 149,950 3,127 153,077
314 Ministry of Home 0 0 0 0 6,726 1,389 8,115
345 Ministry of Defence 0 0 0 0 7,037 500 7,537
601 MOF Staff Benefits and Retirement Benefits 0 0 0 0 70,000 0 70,000
7.4 Public health services 0 72,928 5,336 72,928 76,391 255 154,910
365 Ministry of Federal Affairs and General Administration 0 0 5,336 0 0 0 5,336
370 Ministry of Health and Population 0 0 0 72,928 76,391 255 149,574
7.5 R Health 0 0 0 0 72,861 5,427 78,288
08 RECREATION,CULTURE AND RELIGION 0 0 0 0 33,371 27,105 60,476
8.1 Recreational and sporting services 0 0 0 0 13,424 22,378 35,802
343 Ministry of Youth and Sports 0 0 0 0 13,424 22,378 35,802
8.2 Cultural services 0 0 0 0 17,050 4,586 21,636
325 Ministry of Culture, Tourism and Civil Aviation 0 0 0 0 17,050 4,586 21,636
8.3 Broadcasting and publishing services 0 0 0 0 2,237 126 2,363
358 Ministry of Communications and Information Technology 0 0 0 0 2,237 126 2,363
8.5 R Recreation, culture and religion 0 0 0 0 660 15 675
325 Ministry of Culture, Tourism and Civil Aviation 0 0 0 0 660 15 675
09 EDUCATION 0 0 780 620 459,277 1,475 462,152
9.1 Pre-primary and primary education 0 0 0 0 393 7 400
350 Ministry of Education 0 0 0 0 393 7 400
9.5 Education not definable by level 0 0 0 0 99,995 150 100,145
350 Ministry of Education 0 0 0 0 99,995 150 100,145
9.6 Subsidiary services to education 0 620 780 620 333,075 1,318 335,793
350 Ministry of Education 0 0 780 620 333,075 1,318 335,793
9.7 R Education 0 0 0 0 153 0 153
350 Ministry of Education 0 0 0 0 153 0 153
9.8 Education n.e.c. 0 0 0 0 25,661 0 25,661
350 Ministry of Education 0 0 0 0 25,661 0 25,661

10 SOCIAL PROTECTION 0 0 0 0 458,227 342 458,569
10.4 Family and children 0 0 0 0 2,199 0 2,199
370 Ministry of Health and Population 0 0 0 0 2,199 0 2,199
10.5 Unemployment 0 0 0 0 31,000 0 31,000
371 Ministry of Labour, Employment and Social Security 0 0 0 0 31,000 0 31,000
10.7 Social exclusion n.e.c. 0 0 0 0 411,863 2 411,865
10.8 R Social protection 0 0 0 0 6,710 0 6,710
312 Ministry of Agriculture Development 0 0 0 0 6,373 0 6,373
371 Ministry of Labour, Employment and Social Security 0 0 0 0 337 0 337
10.9 Social protection n.e.c. 0 0 0 0 6,455 340 6,795
314 Ministry of Home 0 0 0 0 139 215 354
340 Ministry of Women, Children & Social Welfare 0 0 0 0 6,316 125 6,441
Total 67,070 512,975 3,488,270 801,752 4,899,135 3,382,415 13,151,617
Grant Total 580,045 4,290,022 8,281,550
Code Description Amount Percent

1 Hilghly Relevent 580045 4.41
2 Relevent 4290022 32.62
3 Neutral 8281550 62.97
Foreign Grant and Loan Summary
Annex - 11
Fiscal Year 2018/19 (Rs. in '00000')

Grant Loan
Donor Agencies Total
Total Cash Direct Reimb. Kind Total Direct Direct Reimb.
Multilateral Agencies 1,835,010 209,482 8,858 414,714 801,721 4,146 1,625,528 409,093 53,153 143,325
Asian Development Bank 690,664 61,664 31,737 29,927 629,000 9,000 279,561 340,439
ADB - General 685,869 56,869 31,637 25,232 629,000 9,000 279,561 340,439
JFPR 4,520 4,520 100 4,420
ADB- Pool Fund 275 275 275
International Development Association 983,011 63,488 81 10,020 53,387 919,523 400,093 126,553 392,877
(World Bank)
IDA - General 865,177 51,466 81 5,244 46,141 813,711 400,093 20,741 392,877
WB - Trust Fund 9,699 9,699 3,276 6,423
World Bank 108,135 2,323 1,500 823 105,812 105,812
Nordic Development Fund 920 920 920
NDF 920 920 920
Organization of Petroleum Exporting 18,908 18,908 8,600 10,308

Countries (OPEC ) Fund
OFID 18,908 18,908 8,600 10,308
Saudi Development Fund 221 221 221
SAARC Fund 221 221 221
United Nations 23,248 23,248 8,777 9,197 1,128 4,146
UN 365 365 365
UNDP 650 650 650
UNESCO 50 50 50
UNFPA 272 272 272
UNHCR 26 26 26
UNICEF 11,949 11,949 6,399 4,468 89 993
UNHABITAT 165 165 165
UN -GEF 1,340 1,340 1,340
WHO 661 661 40 552 69
WFP 4,772 4,772 1,014 605 3,153
UNFCCC-Adaptation Fund Board 2,998 2,998 2,998
Inrenational Fund for Agricultural 25,194 13,573 1,058 12,515 11,621 11,621
Development
IFAD 25,194 13,573 1,058 12,515 11,621 11,621
Grant Loan
Multilateral Agencies 1,835,010 209,482 1,625,528
SSDP 91,844 45,368 45,368 46,476 46,476
SSDP 91,844 45,368 45,368 46,476 46,476
Asian Infrastructure Investment Bank 1,000 1,000 1,000
Asian Infrastructure Investment Bank 1,000 1,000 1,000
Bilateral-Donors (Budget) 1,172,194 343,028 75,911 656,450 172,716 829,166 125,072 142,045
China 91,865 10,065 10,065 81,800 81,800
China - General 10,065 10,065 10,065
China - Exim Bank 81,800 81,800 81,800
Finland 4,674 4,674 4,674
Finland - General 4,674 4,674 4,674
Germany 30,052 30,052 6,418 18,840 4,794
Germany - KFW 30,052 30,052 6,418 18,840 4,794
India 648,920 178,159 49,065 840 128,254 470,761 470,761
India - General 178,159 178,159 49,065 840 128,254
India - Exim Bank 470,761 470,761 470,761
Japan 231,310 14,300 3,300 11,000 217,010 57,078 159,932
Japan - General 54,086 54,086 31,278 22,808
Japan - JICA 173,924 11,000 11,000 162,924 25,800 137,124
Japan -KR2 3,300 3,300 3,300
Korea 5,000 5,000 5,000
Korea - Exim Bank 5,000 5,000 5,000
Kuwait Development Fund 6,246 6,246 6,246
KFAED 6,246 6,246 6,246
Switzerland 24,518 24,518 6,261 18,257
Switzerland - SDC 24,518 24,518 6,261 18,257
Saudi Development Fund 6,538 6,538 6,538
Saudi Fund 6,538 6,538 6,538
United Kingdom 14,145 14,145 150 8,682 5,313
UK - General 14,145 14,145 150 8,682 5,313
United States of America 56,398 56,398 52,714 3,684

Grant Loan
Bilateral-Donors (Budget) 1,172,194 343,028 829,166
United States of America 56,398 56,398
USAID - General 6,398 6,398 2,714 3,684
Milllennium Challenge Corporation,USA 50,000 50,000 50,000
European Union 52,528 10,717 10,717 41,811 41,811
EU - General 717 717 717
EU - NPTF 10,000 10,000 10,000
Eurpoean Investment Bank 41,811 41,811 41,811
Basket Funds 111,233 35,645 1,781 75,588 16,517 75,588 759 16,588
Pooled Funds 4,633 4,633 429 504 3,700
GEFMAT- General 4,630 4,630 429 501 3,700
GEFMAT- Save The Children 3 3 3
Global Alliance Against Vaccination 13,995 13,995 1,298 12,697

and Immunization
Gavi - General 13,995 13,995 1,298 12,697
Save the Children 120 120 120
Save the Children 120 120 120
Donor - Pool Fund-Health 92,230 16,642 54 16,588 75,588 75,588
Donor - Pool Fund-Health 92,230 16,642 54 16,588 75,588 75,588
Heifer Project International in Nepal 255 255 255
Heifer Project International in Nepal 255 255 255
Grant Total 3,118,437 588,155 86,550 178,984 301,958 20,663 2,530,282 409,093 1,071,164 1,050,025
Annex-12
Targeted Performance Indicators of Fiscal Year 2018/19 Budget

At the end of
Upto Fiscal
S.No. Sector Performance indicators Units Fiscal Year
Year 2017/18
2018/19
Food grain production M.Ton (in thousand) 10009 10312
1 Agriculture Vegetables M.Ton (in thousand) 4099 4200
Fish M.Ton (in thousand) 90 100
Milk M.Ton 2140 2590
2 Livestock
Meat M.Ton 379 417
Additional irrigation facility Hector 1488887 1509187
People Embankment program K.m. 210 225
Narayani, Mahakali, Darchula, Karnali,
Irrigation/River K.m. 713 725
3 small rivers and brook
training
Landslide management activities No. 51 57
Settlement/plain market conservation
K.m. 6.02 6.72
activities
Seedling production, procurement and
No. 43663000 70887280
distribution
Scientific forest management Hector 60000 150000
Estimated revenue from forest sector Rs. In ten billion 2 2.5
4 Forest
Cubic Feet (in 100
Timber production 30 40
thousand)
Beneficiary group through community

Household 2466178 2650000
based forest management
District H/Q with road connection Unit 75 76
District with Blacktopped road connection Unit 71 73
Blacktopped road K.m. 13250 14230

5 Road Graveled road K.m. 7200 7400
Temporary (muddy) road K.m. 9600 9750
Periodic road maintenance K.m. 1150 1800
No of bridge construction No. 150 275
Blacktopped road K.m. 1943 2093
Rural roads and Rural road bridge construction Meters 484 634
6
bridges Rural municipalities with road Unit 707 727
Suspension bridge Unit 7313 7813
Electricity access household Unit (in 100 thousand) 40 43
Electricity production capacity M.w. 1045 1805
Transmission line construction (more
K.m. 3496 4257
than 66 kV)
Expansion of 33 kV distribution line K.m. 600 1055
7 Energy
Expansion of 11 kV distribution line K.m. 1200 2100
Electricity access population Percentage 69 78
Electricity Consumption /per head K.w/ hour 164 170
Electricity leakage Percentage 20.9 18.9
Installation of domestic solar energy No. 859976 914976
At the end of
Upto Fiscal
Year 2017/18
2018/19
Electricity generation from micro and
Alternative M.w. 30.7 33.7
8 small hydropower
Energy Construction of bio-gas plant for
No. 438868 463868
household use
Improved stove No. 1303980 1425980
Tele density Percentage 135 140
Density of Internet use Percentage 55 60
Access to National Radio Percentage 87 90
Basic PSTN telephone users No. (in 100 thousand) 9.5 10
Mobile phone users No.(in 100 thousand) 295 300
Internet users No. (in 100 thousand) 140 155
Online tracking system in postal services Districts 60 75
Information and Broadband Access density Population percentage 40 50
9 Communication Digital Television access density Household percentage 30 50
Technology
At least one IT friendly government
Province/No. 0 7
school to be made in each province
Government service through online
Offices 10 15
system
Tele density Percentage 130 140
Density of Internet users Percentage 45.67 60
Online tracking system in postal services Districts
for post offices with counter automation 70 75
Easy Enrollment rate in pre-primary Percentage

education 84.1 86
Class one students enrollment rate with Percentage

experience of child development 66.3 68.5
Net enrollment rate

a. Primary level (grade 1-5) Percentage 97.2 97.5
10 Education b. Primary level (grade 1-8 ) Percentage 92.3 94
c. Secondary level (grade 9-12) Percentage 43.9 45
Retention rate
a. Upto Grade 8 Percentage 77.4 86
b. Upto Grade 10 Percentage 47.1 50
School dropout ratio
a. Primary level (grade 1-5) Percentage 3 2.5
b.Primary level (grade 6-8) Percentage 3.8 3.5
c. Secondary level (grade 9-10) Percentage 4.2 3.6
Gender equity ratio (net enrollment rate

to school education)
a. Primary grade (class 1-8) Ratio 0.99 1

b. Secondary grade (class 9-12) Ratio 0.98 1
Literacy rate (above 6 years) Percentage 78 85
Literacy rate (above 15 years) Percentage 57 70
Literacy rate (15-24 years) Percentage 90 92
At the end of
Upto Fiscal
Year 2017/18
2018/19
Community school with computer facility Percentage 8366 9366
Construction of new classroom Percentage 93845 98845
Easy enrollment rate in higher education Percentage 15.24 17.5
Commencement of E-village Percentage 45 60
Bio-diversity research Percentage 15 25
Skill development training (short term) Trainee 341600 418550
Technical education training Trainee 280795 334075
Quality assurance and accredited No.
30 50
Campus
Toilet construction with wash facility No. 15526 17080
Obstetrics service from health institution Percentage 57.4 60

Modern contraceptives using rate in
Percentage 43 47
family planning
Pregnancy test up to four times Percentage 58.8 60
Receiving Obstetrics services from health
11 Health Percentage 58 60
workers
Child mortality rate Per thousand 39 34
New born Child mortality rate Per thousand 21 20
Patients having free cardiac treatment No. 2850 3965
Availability of free medicines Type 70 70
Population with access to basic drinking
Percentage 90 92
Drinking water water
12
and Sanitation
Population with access to basic sanitation Percentage 97 100
Urban Population consuming urban facilities Percentage 55 60

13
Development Janata Aawas : building construction No. 26370 37000
Tourist arrivals No. (in 100 thousand) 10 12
Tourist stay Day 12.6 14
Per tourist per day expenditure US $ 54 58
Additional employment generation in
14 Tourism No. 116000 133400
tourism
GDP to tourism sector contribution Percentage 2.05 3
No. of airports running throughout the
No. 29 32
year
Arrival of international airlines No. 29 30
Senior citizen allowance No. 1237606 1280284
Single women and widow No. 674438 673243
15 Social Security Absolute and partially handicapped No. 104666 104503
Endangered tribe No. 24897 24897
Child protection grant No. 510885 515084
Expansion of micro enterprises
Districts 75 75
development program
Construction of access road for cement
No. 29 30
16 Industry industry
Micro entrepreneur generation No. (in thousand) 21 23
Employment generation from industries No. (in thousand) 174 181
Food transportation to remote district M.ton 16498 15239
At the end of
Upto Fiscal
Year 2017/18
2018/19
Food storage in national food security
M.ton 25000 25000
store
17 Supply
Food storage in SAARC Food Security
M.ton 8000 8000
Bank
Transportation of Iodized salt in 22
M.ton 8035 6058.4
remote districts
Export growth Rs. (In Arab) 112 140
18 Commerce
Export-import ratio Ratio 110 19.3
Increase in no. of cooperative members Nos. (in Lakhs) 64.8 67.5
Increase in gross saving of cooperatives Rs. (In ten billion) 323 350
19 Co-operative Increase in investment of cooperatives Rs. (In ten billion) 300 329
Skilled manpower in cooperatives sector No. (in thousand) 174 197
Direct employment through cooperatives No. (in thousand) 62 65

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Unofficial Translation

2. After a long struggle, Nepal, as per its people’s aspirations, has

3. The incumbent Government has embraced a unique socio-economic

4. I have taken into account the Constitution of Nepal, principles and

Right Honorable Speaker,

6. I have already informed this august House about the country’s

7. The economic growth rate is projected to touch 5.9 percent in the

9. Although the budget was launched on Jeth 15 in the last fiscal

10. Revenue collection is expected to hover around Rs 728.35 billion,

11. I have already presented the Economic Survey 2017/18

Right Honorable Speaker,

Right Honorable Chairman,

a) To end extreme poverty, impoverishment and

13. I have presented the priorities of the budget for FY 2018/2019

a) Promotion of sectors that can create jobs and employment

14. Federal government will collaborate, coordinate and forge a

15. Now, let me allow to present the statement of budget allocation

16. In accordance with the constitutional provision, I have made a

17. I have made equalization grant available to provinces and local

20. I have allocated Rs. 20 billion to provide complementary grant to

Work and Employment

22. The Prime Minister Employment Program will be initiated to

23. Employment Information Center will be established in collaboration

25. In order to encourage youths with higher education to start their

26. Necessary arrangements will be made to integrate all public

28. I have made provision of providing project loan of up to Rs. 1

29. Migrant workers are encouraged to send their remittance through

30. Health services will be made easily accessible, reliable and

35. Process for establishing additional medical education institutes will

36. Nagarik Arogya program will be run to maintain good health,

39. I have made provision to mobilize rapid response teams

40. I have allocated Rs. 56.42 billion to the health sector.

42. A campaign entitled “Let’s Bring All Children to School, Retain

43. Schools will be made disable and child friendly. Residential

44. Madarasha, Gurukul and Monastery education will be brought to

45. Technical institutes and schools will be gradually established in all

46. I have allocated funds to restructure Council for Technical

47. Existing posts for teachers will be justifiably redistributed on the

48. Rural Telecommunication Fund will be utilized to provide free high-

49. Education loan at five percent interest subsidy will be made

51. The academic quality of universities will be gradually improved.

53. An umbrella act will be enacted for the purpose of keeping

Science and Technology

Ministry of Youth and Sports

58. I have allocated Rs.2.04 billion to enhance Nepal's identity and

Women, Children and Senior Citizen

60. Rehabilitation and other special programs will be launched for

61. Grants will be provided to organizations providing security and

62. Loan (on collective guarantee) of up to Rs. 1 million at 5 percent

64. Integrated social security policy will be designed and enacted in

65. Province sponsored social security for senior citizens, single

67. A contributory pension system for public servants joining service

69. Agriculture will be developed as the basis for poverty alleviation,

70. The Prime Minister Agriculture Modernization Project will be

71. Policy related to increasing the export of high value agricultural

72. “Agriculture Knowledge Center” will be established at all local

73. Specified grants will be provided to those industries that rely on

74. Establishment of fruit nurseries, plantling distribution and

75. I have allocated budget to provide fertilizers, seeds, pesticides,

76. Agriculture insurance will be expanded to address production risk.