Debt worth 7.5 million needs to be recovered.

At the local level, the issue of budgetary arbitrariness is growing as a result of people's complaints that their local representatives are unable to perform in a manner consistent with their expectations.

The amount of money collected by the local government is rising when it makes decisions about spending based on executive orders rather than establishing policies and guidelines. The total sum that needs to be collected at each of the district's eleven local levels is 7 crore 28 lakh 62 thousand rupees.

The debt has been divided into three categories, as stated in the General Accounts Office report from 2081: to be collected, to be regularized, and to be paid. The Economic Procedures and Financial Responsibility Act 2076's Section 29(2) states that money that was lost during the audit or that should have been recovered as a result of embezzlement or underpayment has been paid, among other amounts that should not have been paid. Additionally, the sum is still listed as unclaimed.

The audit for the district's Narayan Municipality for the fiscal year 2079–2080 revealed that 3 crore 13 lakh 55 thousand were unaccounted for, and that 13 lakh 42 thousand has to be retrieved. In a similar vein, Naumu stated that 29 lakh 85 thousand of the 4 crore 46 lakh 34 thousand owned by the rural municipality had been improperly spent and ought to be reimbursed.

Comparably, in the Mahavu Rural Municipality's fiscal year 2079–2080, 54 lakh 91 thousand were discovered; the procedure has progressed to 16 lakh 31 thousand, of which 14 thousand require documentation submission, 20 lakh 25 thousand require regularization, and 18 lakh require recovery out of 38 lakh 60 thousand.

There are 203299000 non-performing loans in Bhagwatimai Rural Municipality; these have been processed to the tune of 5547000; 9867000 paperwork need to be filed; 482000 need to be regularized; the rest 25000000 and 4850000 need to be recovered.

6.895 thousand undocumented individuals in the Dugeshwar Rural Municipality are required to produce documentation; of these, 2.4 million must be submitted; 2.9 million must be regularized; the remaining 7 million must be gathered; and the remaining 7 million must be reclaimed. The General Account report states that since 4 crore 10 lakh 67 thousand rupees were discovered in the Gurans rural municipality, 62 lakh 28 thousand rupees should be recovered without the need for a formal application. The remaining 97 million 22 thousand must be paid, 39 million 28 thousand must be regularized, and 21 million 1189 thousand documentation must be presented.

In a similar vein, an audit carried out in the Dullu Municipality during the fiscal year 2079/2080 revealed 40 million eight hundred and seventy nine thousand beruzu. It is stated that 40 lakh seventy thousand rupees have to be retrieved out of that amount. The town has given the municipality instructions to retrieve the specified sum, claiming that it has incurred illegal and needless costs.

It has been mentioned in the Chamundabindrasaini Municipality that one crore 38 lakh 88 thousand rupees should be recovered out of five crore five lakh 70 thousand beruju. It has been mentioned that the municipality spent the specified amount without following the correct procedures and without meeting the required spending threshold.

The largest number of beruzu, 20 million, 10 million, 35 million, and 43 thousand, was recorded in Athabis municipality. Of the whole beruju, it has been stated that 2 crore 83 thousand 84 thousand should be recovered. In the municipality, 57 crore 27 lakh 60 thousand beruju have been collected thus far. Out of 2 crore 24 lakh 18 thousand beruju, it has been reported in the Thattikandh rural municipality's fiscal year 2079/2080 that 54 lakh 79 thousand rupees need to be retrieved. It has been stated that the Bhairavi Rural Municipality has to reclaim 31 lakh eighty thousand rupees. Section 29 of the Financial Procedures and Financial Responsibility Act 2076 defines as illegal transactions those that have been carried out in a way that is irregular or unreasonable, have not been kept in compliance with the laws in effect, or have been identified during the audit as having been transacted improperly.

Local representatives of the people have said that the General Accountant suffers from an excessive writing habit. The mayor of Chamundabindrasaini Municipality, Ganesh Bahadur Shahi, stated that the misappropriation of employee, teacher, and health worker pay locally is a concern contributing to the rising local unemployment rate. He clarified that while the General Accountant has requested that personnel be appointed in accordance with the Local Government Operation Act, personnel are also being appointed in accordance with the requirement. He claimed that we have not extended the contract terms of 79 employees because of this baseless issue. It has brought about an additional issue for the municipality.