Supplementary Budget
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.
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.
मूल बजेट अपुग भएमा वा नयाँ खर्च आवश्यक परेमा अर्थमन्त्रीले पूरक बजेट पेश गर्छन्।
Provides fiscal flexibility for genuine emergencies and new needs.
Frequent, large supplementary budgets suggest poor planning or deliberate underestimation in the main budget.