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Art. 112 · Part 9

Supplementary Budget

पूरक बजेट
Original Text

If the amount authorized by the Appropriation Act is insufficient or expenditure on a new service is needed, the Finance Minister may present supplementary estimates to Parliament.

💡 Plain Language Explanation

If the original budget runs out or a new expense arises mid-year (earthquake, pandemic, new program), the Finance Minister comes back to Parliament with a supplementary budget. It goes through the same approval process as the main budget. Nepal has historically relied heavily on supplementary budgets — sometimes spending 20-30% more than originally planned.

🇳🇵 नेपाली व्याख्या

मूल बजेट अपुग भएमा वा नयाँ खर्च आवश्यक परेमा अर्थमन्त्रीले पूरक बजेट पेश गर्छन्।

✅ Strengths

Provides fiscal flexibility for genuine emergencies and new needs.

⚠️ Concerns

Frequent, large supplementary budgets suggest poor planning or deliberate underestimation in the main budget.

Art. 111Art. 113
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