मेरो अन्तर हृदय देखिको मेरो अन्तर आत्माको मेरो मुटु भरिको उनीलाई लाखौं करोडौं अनिगिन्ती मेरा सारा खुसिहरुको मेरो हांसोहरुको ति पलहरुको जुन पलमा म धेरै खुसि भए सबै भन्दा धेरै त मेरो जिबन भरिको तिमीलाई जन्म दिनको शुभकामना …
संघर्ष सफलताको जननी हो (एक संघर्षशिल सुब्बाको कथा)
जात, वर्ग र पद जति उच्च भए पनि खाने भात नै हो। जिउनार, पकवान, चौरासी व्यञ्जन, खाजा र डिनर जे भन्नुहोस्, व्यक्ति सधैं राम्रो गुणद्वारा उच्च हुनुपर्छ। निरन्तरको लगनसिलता, संघर्ष र धैर्यता, सफलताको पथ पहिल्याउन र गन्तब्य हासिल गर्न कसैले रोक्न सक्दैन | नियमित प्रयास र अभ्यास जारि रहनु पर्दछ | सफलता र असफलता कर्मको योग हो।
Class || Eight || 8 || English || Question || Answer Sheet || Basic Education Examination (2079)
Basic Education Examination (BEE-2079)
Bheriganga Municipality, Surkhet
Class: - 8 (Eight) F. M.: 75 Subject: - English Time: 2: 15 Mins
Q.No.1. Rewrite the following sentences choosing the correct answer from the brackets: [5x1 = 5]
- a) Karnali is ............. longest river of Nepal. (a /an /the)
- b) Dashain falls.............. Ashoj month. (in /by /on)
- c) Nima ............ a letter yet. (has received/ hasn't received/ received)
- d) Mina can solve this problem.............. (yourself /himself /herself)
- e) I'm not a jocker, .........? ( aren't I /isn't I /am I)
Q.No.2. Change the following sentences as indicated in the brackets: [3×1 = 3]
Class || Seven || 7 || English || Question || Answer Sheet || Basic Education Examination (2079)
Basic Education Examination - Surkhet
Annual Examination
Class: - 7 (Seven) F. MS: 50
Subject: - English Time: 2 Hours
(Attempt all the questions.)
Q.No.1. Read the text and answer the questions. [5x1=5] I am going to focus on two things during my summer holidays this year. One is yoga and another is my favorite hobby, gardening.
My father always tells me that yoga is a great art; one who practices yoga will be able to increase his/her concentration power. In order to improve my focus on studies, I have decided to go to yoga classes this year during the holidays. The local “Yoga for Youth” organization conducts free sessions for school students every year, especially during summer holidays. I have enrolled my name for this program and two of my friends are joining me for the same.
The next thing I am planning to do is gardening. Gardening has been an interest for me; but since I have dance classes every evening after school,
I couldn’t do any gardening. So, I have planned to design a garden myself and give all my time during the summer holidays. Within a month or two, I am sure that the garden will be ready so that I can spend a little time to preserve all plants and trees once the school reopens. I am looking for rare plants that are good for the environment. Once my garden work is done, I am planning to build a fence around it.
- a) What two things is the writer going to do during her holiday?
- b) What is the advantage of doing yoga?
- c) What type of plants is she going to grow in the garden?
- d) Is the writer going to yoga classes alone?
- e) Why couldn't she do gardening in the past?
- a) What is the advantage of doing yoga?
- Answer: The advantage of doing yoga is that one can to increase his/her concentration power.
- b) What type of plants is she going to grow in the garden?
- Answer: She is going to grow rare plants that are good for the environment.
- c) Is the writer going to yoga classes alone?
- Answer: No, she is going to yoga classes along with two of her friends.
- d) What two things is the writer going to do during her holiday?
- Answer: The writer going to do yoga and gardening during her holiday.
- e) Why couldn't she do gardening in the past?
- Answer: She couldn't do gardening in the past because she had dance classes every evening after school.
Jyoti Girls Hostel
Interview for Accommodation
Interviews for Girls Hostel applicants have been scheduled as below.
March 5th to March 7th 2021
Interview time of individual candidates will be on a first come first served basis between 10:30 am to 5:00 pm. Please bring the following original documents at the time of interview: a. Birth registration certificate.
b. Mark sheets and certificates of the previous class.
c. Proof of admission at Jyoti Secondary School.
If you need any further help, please contact the school administration team.
(Warden)
- a) Can you give me any ………… information?
- b) Hotel ………… is included in the price of your holiday package.
- c) The police suspected him of dealing drugs, but they didn't have any………….
- d) There were over 500 ……………… for the job.
- e) What is your school ……………… number? Mine is 453125.
- a) Can you give me any further information?
- b) Hotel Accommodation is included in the price of your holiday package.
- c) The police suspected him of dealing drugs, but they didn't have any proof.
- d) There were over 500 applicants for the job.
- e) What is your school registration number? Mine is 453125.
Michael works in a restaurant in the center of Madrid, Spain. He goes to work at 5pm, but yesterday at 5pm, he wasn't on the bus, he was in a taxi going to the hospital. He was very sick! Usually, he works in the kitchen all evening, but yesterday he wasn't in the kitchen. He was in the X-ray department of the hospital because the doctors were worried about his stomach pains.
Normally, at 11pm, Michael takes a bus to go home after finishing at the restaurant, but yesterday at 11pm, he was still in the hospital and he was still unhappy and sick. He was in a bed and he was very hot - 102 degrees! Was he worried? Yes, he was!
In the morning, he was better and the doctors were pleased. What was the problem? It was bad food - from his restaurant!
- a) Michael was in the restaurant yesterday afternoon. [ ]
- b) He goes to work in the restaurant by bus. [ ]
- c) He was in the X-ray department of the hospital. [ ]
- d) He was in the hospital until 11pm. [ ]
- e) The problem was food from his restaurant. [ ]
- a) Michael was in the restaurant yesterday afternoon. [False]
- b) He goes to work in the restaurant by bus. [False]
- c) He was in the X-ray department of the hospital. [True]
- d) He was in the hospital until 11pm. [True]
- e) The problem was food from his restaurant. [True]
Florence Nightingale was born on 12th May 1820 in Florence in Italy. Since her childhood her interest in nursing was evident. Then she would spend time nursing her injured dolls and animals Gradually she grew into a handsome young lady, and she could have married some excellent young man and enjoyed life.
But she remained unmarried and devoted her life to nursing the poor and sick people. When the Crimean war broke out between England and Russia. She went to the field with a number of nurses. There they nursed the sick and wounded soldiers. Florence Nightingale worked there without rest and many times she was nursing the poor ailing soldiers throughout the night with a candle in her hand. So, she was known everywhere as “The Lady with the Lamp”.
- A. Read the text above and correct order following sentence. [5×1= 5]
- a) She was known everywhere as “The Lady with the Lamp”.
- b) She went to the field with a number of nurses.
- c) Florence Nightingale was born on 12th May 1820 in Florence in Italy.
- d) She remained unmarried and devoted her life to nursing the poor and sick people.
- e) She could have married some excellent young man and enjoyed life.
- a. Florence Nightingale was born on 12th May 1820 in Florence in Italy.
- b. She could have married some excellent young man and enjoyed life.
- c. She remained unmarried and devoted her life to nursing the poor and sick people.
- d. She went to the field with a number of nurses.
- e. She was known everywhere as “The Lady with the Lamp”.
- B. Answer the following questions: - [5x1= 5]
- a) When and where was Florence Nightingale born?
- b) How was her interest evident in nursing in childhood?
- c) Why did she remain unmarried in her life?
- d) What did she do when the Crimean war broke out?
- e) Why was she known as “The Lady with the Lamp”?
- a) When and where was Florence Nightingale born?
- Answer: Florence Nightingale was born on 12th May 1820 in Florence in Italy.
- b) How was her interest evident in nursing in childhood?
- Answer: Her interest in nursing was evident in her childhood. Then she would spend time nursing her injured dolls and animals.
- c) Why did she remain unmarried in her life?
- Answer: She remains unmarried in her life to nurse poor and sick people.
- d) What did she do when the Crimean war broke out?
- Answer: When the Crimean war broke out she went to the war field with a number of nurses to nurse the sick and wounded soldiers.
- e) Why was she known as “The Lady with the Lamp”?
- Answer: She was known as “The Lady with the Lamp’ because In the Crimean war field, she worked many times without rest throughout the night with a candle in her hand.
- Yes replied the tortoise and I get there sooner than you think I'll run you a race and prove it "Do you ever get anywhere" he asked with a mocking laugh
Answer:
- "Yes," replied the tortoise, "and I get there sooner than you think. I'll run you a race and prove it." "Do you ever get anywhere?" he asked with a mocking laugh.
a. My village
My village
The name of my village is Ghariban. It is located in the Surkhet district of Karnalai Pradesh. Ghariban is my birthplace. It is completely surrounded by nature. It is a paradise- स्वर्ग of beauty, freshness and peace. A variety of fruits and flowers grow here throughout the year. There are about 160 houses in my village. About 400 people live here. People of all religions live here happily and peacefully.
There is one basic level school in my village. There is also a health office and a hospital near in my village. My village is very well developed in terms of communication system. The village is connected to the nearby national highway through Local road. The main roads of the village are paved- प्रशस्त and wide. People of different professions live here. Most of the people are farmers. Some people are involved in government job, Police, Army, Teacher etc. Besides, some people also work as laborers. Moreover, there is a Village market which is held 6 am to 6 pm every day in a week. People don’t have to go far to buy and sell their products. The weather in our village is very pleasant and beautiful. It is possible to get fresh air and oxygen here. The drinking water is clean and pollution free.
My village is progressing day by day. Everyone is moving towards education and many students are going abroad to study. I feel very proud of my village.
Or
b. My school
My School
A school is the place getting education, knowledge and awareness- जागरूकता. It fulfills the important needs of mankind- मानव जाति that is education. Schools are very important in our lives. They have been the essential part of mankind since long times. In fact, the education provided by the school, is the reason of progress and development of mankind.
I am studying in 7th grade at Shree Nepal Rastriya Adharbhut School Ghariban. My school is located at the distance of few minutes from my home. It is very good and famous school of my town. Most of my relatives and neighbors have been studying here. Therefore, I come to school regularly my best friends, relatives and my neighbors.
My school has a wonderful building. My school has big playground. My school has building with multiple rooms. My school has a big computer lab and books library for students. The administration of my school is very good. All the teachers and other staff members follow strict discipline. The Head teacher of my school is very smart and kind. He greets all of us every day in our school assembly. My school has the best teachers. They all teach us with great love and kindness.
My school has a good study environment. All the teachers as well as the students are very cooperative and helpful. My school is an ideal school for every student. It has provides best ever environment for physical, educational and mental development of a student. I wish that every student may get a good school for education.
Q.No.7. Imagine that you were ill and visited a doctor yesterday. The doctor has advised you to take a rest for at least two days. Write an application letter to your class teacher for a tow days-leave. [10]
Date: 9 January 2022
To,
The Class Teacher,
Shree Nepal Rastriya Adharbhut School,
Bheriganga-6 Ghariban.Subject: Application for leave.
Respected Sir/Madam, Respectfully, I am student of your class Six. My roll no is 13. I am suffering from a high fever and cold and the doctor has advised me to take bed rest for 2 days. So, I will not be able to attend school for 2 days from 9 January 2023 to 10 January 2023. Hence, kindly request you to grant me leave for 2 days.
Yours Obedient Student
Dhirata Ghartimagar
Class: Six
Roll No. 13
9 January 2022
Q.No.8. Choose the best answer to complete the sentences and rewrite them. [10x0.5 = 5]
- 1. She is ……………honest girl. [a/an/the]
- 2. I come from Surkhet. Where are you ………? [at/in/from]
- 3. Look! The goats ………. grazing there. [is/am/are]
- 4. I have …………….. friends. [much/several/many]
- 5. If you …………. greasy food, you will become large. [eat/will eat/eats]
- 6. We have never seen a tiger, …………….. ? [haven't we/have we/don't we]
- 7. ……… you give me your pen? [Can/May/Must]
- 8. …………. drive a car? [He can/ Can he/ Can he to]
- 9. The dog bit the boy. ……………………………………
- [The boy was bit by the dog. /The boy was bitten by the dog. /The boy is bitten by the dog.]
- 10. There's …………. milk in the fridge. [Any/some /many]
*****
अकबर-बीरबल कथाहरू || बीरबल || अकबर
अकबर-बीरबल कथाहरू || बीरबल || अकबर
जब बुद्धि, चतुराई र बुद्धिको कुरा आउँछ, वीरबलको नाम आउँछ। त्यसैगरी, अकबर-बिरबलको जोडी कसैबाट लुकेको छैन। यो पनि भनिन्छ कि बीरबल सम्राट अकबरको बहुमूल्य रत्न मध्ये एक मानिन्थ्यो। अकबर-बीरबलसँग सम्बन्धित यस्ता धेरै कथा छन्, जसले सबैलाई गुदगुदी गर्छ। यसका साथमा एउटा विशेष पाठ पनि दिइएको छ।अकबर-बीरबलका कथाहरू सधैं सबैका लागि हुन्।
शिक्षक /कर्मचारी तलब भत्ता - मागफारम तथा भरपाई-२०७९
शिक्षक | कर्मचारी तलब-भत्ता | मागफारम तथा भरपाई-२०७९
यो एक्सलमा तयार पारिएको मागफारम तथा भरपाई डाउनलोड गर्नु अगाडी दिएको निर्देशन राम्रो संग पढ्न अनुरोध गर्दछु |
निर्देशन तथा प्रयोग गर्ने तरिका :
१. सबै भन्दा पहिला तल दिएको डाउनलोड बटन बाट वा गूगल मा सर्च गरि आफ्नो कम्पुटर वा ल्यापटप मा कालिमाटी फन्ट र गूगल इन्पुट टूल डाउनलोड गरि इनिसटल गर्नुहोस् |
- कालिमाटी फन्ट डाउनलोड गर्नको लागि - [Download]
- गूगल इन्पुट टूल डाउनलोड गर्नको लागि - [Download]
गूगल इन्पुट टूल डाउनलोड गरेपछि पहिला गूगल इन्पुट टूल इनिस्टल गर्ने तेसपछी नेपाली इन्पुट टूल इनिस्टल गर्ने |
२. अब मागफारम तथा भरपाई-२०७९ डाउनलोड गरि [Extract] गर्नुहोस् | [7zip or WinZip Extractor] द्वारा तपाइको कम्प्युटरमा छ भने छैन भने तलको लिंक बाट डाउनलोड गरि इनिस्टल गर्नुहोस् |
- 7zip डाउनलोड गर्नको लागि - [Download for Windows-x64-bit]
- WinZip डाउनलोड गर्नको लागि - [Download]
- मागफारम डाउनलोड गर्नको लागि - [Download]
- सर्ब प्रथम मागफारम तथा भरपाई एक्सल फाइल खोलिसके पछी पहिलो त्रैमासिक साउन देखि असोज सम्मको सिटमा गएर पहिलो वा सबै भन्दा माथिको पानामा विद्यालयको नाम,बैंक खाता नम्बर,विद्यालयको [IEMIS] कोड तथा बिद्यालयका शिक्षक / कर्मचारी बिवरण लेख्नुहोस |
- मिति चाही प्रत्येक त्रैमासिक सिट को पहिलो पानामा परिवर्तन गरे हुन्छ |
- यति गरेपछि सबै मागफारम तथा भरपाई त्रैमासिक सिटमा परिवर्तन हुने छ |
- अब बिद्यालय शिक्षक कर्मचारी को बिवरण पनि पहिलो त्रैमासिक बाट मिलाउनु पर्ने छ अन्य सिट बाट परिवर्तन गर्दा फर्मेट बिग्रने छ |
- पहिलो त्रैमासिक मै क्रमस: शिक्षक/कर्मचारी नाम, नियुक्ति मिति, तलब स्केल,ग्रेड,ग्रेड स्केल दर सम्म डाटा राख्नुहोस | एक्सल सिट मा काम गर्दा जुन सेलमा फर्मुला प्रयोग गरिएको छ | त्यसमा परिवर्तन नगर्नु होला फर्मुला बिग्रन्छ | राम्रो एक्सल चलाउन सक्नु हुन्छ भने चलाउन सक्नु हुन्छ |
- यति गरिसके पछी तपाइको चारै त्रैमासिक बिवरण तयार हुनेछ अन्य त्रैमासिकको पहिलो पेज बाट मिति मात्र परिवर्तन गर्नु होला |
तपाइको केहि जिज्ञासा भए तलको कमेन्ट बक्समा लेख्न सक्नु हुनेछ | अन्य कुनै समस्या भए सम्पर्क : ९८६८०२५६७७
Unit 2 || The Small Bird’s Wisdom || Class-7 || English
Getting started
I can’t count food But I can count fish
I can’t count water But I can count glasses
I can’t count bread But I can count slices
I can’t count knowledge But I can count subjects
How many fingers am I holding up?
How much money do you have?
How many people make you laugh?
-Philip Evan Cowlishaw
Nepali Translate:
म खाना गणना गर्न सक्दिन | तर म माछा गणना गर्न सक्छु | म पानी गणना गर्न सक्दिन | तर म चश्मा गणना गर्न सक्छु | म रोटी गणना गर्न सक्दिन | तर म स्लाइसहरू गणना गर्न सक्छु | म ज्ञान गणना गर्न सक्दिन | तर म विषयहरू गणना गर्न सक्छु | मैले कति औंलाहरू समातेको छु? तिमीसंग कति रुपैया छ? कति जनालाई हँसाउने ?
Answer these questions.
a. What things in the song can you count?
Answer: Fish,Glasses,Slices,Subjects,Fingers,Money and People things are in the song i can count.
b. What things in the song can't you count?
Answer: Food,Water,Bread and knowledge things are in the song i can't count.
Reading I
Look at the picture below and answer the questions.
a.What do you think the man is doing in the picture?
Answer: The Man is the Holding up Bird in his hand.
b. Do you think the bird wants to be free? Why?
Answer: Yes, The bird wants to be free Because We can see bird's flying in the sky freely.
The Small Bird’s Wisdom-बुद्दी
A rich man was walking through his springtime-वसन्त समय garden and, there, he found a small bird caught-समातियो in a net. He took it in his hand and, to his surprise-आश्चर्य, the small bird spoke. ‘Set me free. There is nothing I love more than my freedom.-स्वतन्त्रता’ ‘Why should I set you free?’ asked the rich man.‘I am too small to eat. My feathers-प्वाँखहरू are grey. I am not pretty-सुन्दर. I do not sing. Please set me free.’‘What will you give me in return for your freedom?’ ‘I will give you three pieces of advice-सल्लाह.’‘I will listen to your advice. Then I will decide-निर्णय whether to give you your freedom.’‘First, do not wish for what you cannot have.Second, do not try to change what has already happened.Third, do not believe in what is impossible-असम्भव.‘Wise-बुद्धिमान् words indeed-वास्तवमा!’ said the rich man.
He opened his hand, and the small bird flew up to the branch of a tree overhead-माथि.The rich man heard the small bird laughing-हास्नु.‘Small bird, why do you laugh? Are you laughing at me?‘Yes. What you do not know is that, inside-भित्र me, I have a diamond-हीरा the size of a chicken’s egg.’For a moment-क्षण, the rich man could not speak. His eyes grew dark. His heart stopped beating-धटकन. He could hardly catch his breath-सास.Finally, he said: ‘Small bird, come back to me. Now it is springtime and all is well, soon summer will come and go, but then winter will come and it will be cold. You will be hungry. The snow will be deep, and you will have nothing to eat. You will starve-भोकाउनु to death in the cold. Come back to me and I will look after you. I will keep you warm and feed you through-मार्फत the long winter.’The rich man held out his open hand to the bird, but the bird just laughed. ‘Are you still-अझै laughing at me?’‘Yes. You are like all men. So soon you have forgotten-बिर्सिएको my advice:Do not wish for what you cannot have – you cannot have me, for there is nothing I love more than my freedom. Do not try to change what has already happened – you have already set me free, and you cannot change this. Do not believe-विश्वास in what is impossible – how would it be possible-सम्भव for a small bird like me to have a diamond the size of a chicken’s egg inside?’ And, laughing, the small bird flew away.
-(Source: Storytelling with our students)
A. Write the words from the text which have the following meaning. The first letter of each word has been given.
a. That cannot be done. I ………….
b. Above your head; in the sky. O ………….
c. The power or right to do something. F ………….
d. A series of regular hits of something, such as your heart. B ………….
e. To suffer or die because you do not have enough to eat. S………….
f. A clear precious stone, the hardest substance. D ………….
Answer:
a. That cannot be done. Impossible.
b. Above your head; in the sky. Overhead.
c. The power or right to do something. Freedom..
d. A series of regular hits of something, such as your heart. Beating.
e. To suffer or die because you do not have enough to eat. Starve.
f. A clear precious stone, the hardest substance. Diamond.
B. Complete the following sentences with the words from the previous task.☝☝
a. She is...........ing herself to try to lose weight.
b. I find it...........to lie to her.
c. Planes flew.............constantly.
d. Gold is less expensive than ................ .
e. I have been running for one hour. My heart is...........faster.
f. Everyone has the right to..........of education.
Answer:
a. She is starving herself to try to lose weight.
b. I find it impossible to lie to her.
c. Planes flew overhead constantly.
d. Gold is less expensive than diamond.
e. I have been running for one hour. My heart is beating faster.
f. Everyone has the right to freedom of education.
C. Read the story again and write True or False for the following statements.
a. The man held the bird in his hand.
b. The bird said that it enjoyed being caught in the net.
c. The bird's suggestions were wise.
d. The bird really had a diamond inside it.
e. The man believed that the bird had a diamond.
f. The bird was happy to be free.
Answer:
a. The man held the bird in his hand.[True]
b. The bird said that it enjoyed being caught in the net.[False]
c. The bird's suggestions were wise.[True]
d. The bird really had a diamond inside it.[False]
e. The man believed that the bird had a diamond.[True]
f. The bird was happy to be free.[True]
D. Read the story again and put the following sentences in the correct order.-[सही क्रम]
a. The man requested the bird to come back to him.
b. A man saw a bird caught in a net.
c. The small bird gave him three suggestions.
d. The man set the bird free.
e. The bird laughed for the third time and flew away.
f. The small bird talked to the man.
Answer:
b. A man saw a bird caught in a net.
f. The small bird talked to the man.
c. The small bird gave him three suggestions.
d. The man set the bird free.
a. The man requested the bird to come back to him.
e. The bird laughed for the third time and flew away.
E. Retell-फेरी the story (in your own words) to your friends and teacher in class. You can tell the story either-यात as the man or the bird. You can start your story for example:👇👇
As the man: I am a rich man. Once I was walking through my richly- scented springtime garden and I found a small bird caught in a net ….
As the bird: One unfortunate day, a rich man found me caught in a net in his garden ….
As the man:..................................................................................
As the bird:.................................................................................
Pronunciation
Listen to your teacher and pronounce-[उच्चारण] these words. What difference do you find?
| sing | you | starve | just | breath | laugh |
| reach | soon | warm | first | cream | haunt |
Grammar I
A. Read the story, ‘A Small Bird’s Wisdom’ again and write down all the nouns in the correct columns below.Note : Nouns can be countable or uncountable. Countable nouns can be counted, e.g. an apple, two apples, three apples, etc. Uncountable nouns cannot be counted, e.g. air, rice, water, etc.
| Things that you can count👇👇 | Things that you cannot count👇👇 |
| - Can be counted - For example: Student, bus, van, Auto, Pencil, copy etc. - Can take singular or plural verbs. - There are houses in my colony. - There is a bottle. - For Example from Story : A Rich man |
- Cannot be counted. - For example: Milk, water, Coffee, Sugar etc. - Always takes singular verb. - There is water in the bottle. - For Example from Story : Freedom |
a. I made a cake this morning.
b. She has bought a box of chocolates.
c. I love coffee with hot milk.
d. Can you get some coffee please?
e. I'll have a coffee, please.
f. I've got some garlic-लसुन and some butter.
g. I haven't got enough paper.
h. I'm frightened of dogs.
i. Strawberries have a lot of vitamin C.
j. Some students have run away after seeing the headteacher.
Answer:
Do the Discusion with reason above sentences amoung students With More Examples Countable Noun and Uncountable Noun.
a. Countable Noun-cake
b. Countable Noun-chocolates
c. Uncountable Noun-coffee,Uncountable Noun-Milk
d. Uncountable Noun-coffee
e. Countable Noun-coffee
f. Uncountable Noun-garlic,Uncountable Noun-butter
g. Uncountable Noun-paper
h. Countable Noun-dogs
i. Countable Noun-Strawberries
j. Countable Noun-headteacher
C. Complete the sentences with a, an or some.
Use of a an some or any Simple Rule:a. He'll need............umbrella if he goes out.
1.We use 'a' with countable singular nouns that start with a consonant sound.
Example : There is a bottle.
2.We use 'an' with countable singular nouns that start with a vowel sound.
Example: There is an apple on the table
3.We use 'some' or 'any' with plural countable and uncountable nouns but 'some' is used in affiramative sentence whereas 'any' is used in negative sentence.
For Example : There is some cheese in the fridge.,There is't any cheese in the fridge.
b. Daisy needs...........new phone.
c. How about.............cup of tea please?
d. I've got............idea!
e. Could you get me...........more tea please?
f. I've got ............. lemon, an apple and.......chicken.
g. I'd like .......... blue pen.
h. There are ............. books on the table.
i. Would you like...........apple?
j. Here's ...........lemon from our garden.
Answer:
a. He'll need an umbrella if he goes out.
b. Daisy needs a new phone.
c. How about a cup of tea please?
d. I've got an idea!
e. Could you get me some more tea please?
f. I've got a lemon, an apple and a chicken.
g. I'd like a blue pen.
h. There are some books on the table.
i. Would you like an apple?
j. Here's a lemon from our garden.
Listening
a. Where do you think the women are?
Answer: I think the women are in Resturent Now.
b. Where do you think they work?
Answer: They are working in Company.
c. What do you think they are talking about?
Answer: They are Talking about Company rules.
B. Listen to the audio and complete the sentences with ONLY ONE word.
[Download##download##]
LISTENING SCRIPTS:
Unit 2 :
A: How long are we allowed to go for lunch?
B: It is 30 minutes for lunch break.
A: If it is only a 30 minute break, can I leave 30 minutes early?
B: I'm afraid, you can't.
A: And, is there a strict policy on working hours?
B: Yes, there is. Everyone has to start work at 8:00 a.m. and finish work at 4:00 p.m.
A: Are we allowed to start work an hour later if we work an hour more?
B: No, we aren't. There's no flexi time.
A: What is the dress code here? Are we allowed to wear casual clothes on Friday?
B: No, we aren't. We need to wear a uniform every day we come to work.
A: Are there any more questions? I think we should get back to work.
B: Oh, just one more question. If I have ten vacation days, am I allowed to use them all at once?
A: Yes, you can but you need to give one month's notice.
B: Thank you for answering all the questions. I really appreciate that.
LISTENING After solve this Problem
a. The lunch break lasts for.............minutes.
b. The woman can't leave for lunch 30 minutes ...........
c. Everyone has to work from............a.m. to 4 p.m.
d. There is no flexy...........at the company.
e. The company has a ............ code too. They are not allowed to wear casual clothes.
f. The workers can take all their vacation days at once with one month prior .............
Answer:
a. The lunch break lasts for 30 minutes.
b. The woman can't leave for lunch 30 minutes afraid-डरले
c. Everyone has to work from 8:00 a.m. to 4:00 p.m.
d. There is no flexy time at the company.
e. The company has a dress code too. They are not allowed to wear casual clothes.
f. The workers can take all their vacation days at once with one month prior one month's notice.
C. Write as many questions as you remember from the audio. [You can see LISTENING SCRIPTS after make more Qustion its for Student. Active yourself.]
Speaking
A. What might you say in the following situations? Choose one expression from the box. a. You are feeling hot.b. Your mobile phone isn't working.
c. You are looking for a chair to sit on.
d. You want to type something on the computer.
e. It's raining outside but you need to go out.
f. You are going to a party but you don't have any appropriate clothes.
g. You've lost your pen and you want to write something.
|
i. Can I use your pen, please?, ii. Do you mind if I take your umbrella please? iii.Is it okay if I sit here please?, iv. Can I wear your suit tonight please? v. May I use your computer please?, vi. Do you mind if I use your phone please? vii.May I open the window please? |
G.i. Can I use your pen, please?
E.ii. Do you mind if I take your umbrella please?
C.iii. Is it okay if I sit here please?
E.iv. Can I wear your suit tonight please?
D.v. May I use your computer please?
B.vi. Do you mind if I use your phone please?
A.vii. May I open the window please?
B. The following expressions are used for responding to someone asking for permission. Put them in the correct box.
[No, no I don’t mind. I'm afraid you can't. Yes, you can. Sure. I'm sorry. Sure, go ahead. No problem. Yes, you may. Yes, certainly.]
| Giving permission | Refusing permission |
| Yes, you can., No problem.,Yes, you may., Sure, go ahead., Yes, certainly. |
No, I'm afraid you can't., Sure. I'm sorry., no I don’t mind. |
 leave class early |
 take this chair |
 have some more ice cream |
 borrow your calculator |
 bring my friend to the party |
 drink water |
 open the window |
 turn on the fan |
Reading II
Answer the following questions.a. How do you feel if you are tired of something?
Answer: When someone is sometimes mentally or physically tired and he needs a quiet environment and rest.
b. How does a very old man/woman feel in the last stages of his/her life?
Answer: If reletives and family not support old man/woman.They will feelling his life is boaring,sad and unhappyness very.so always support them.
May I go now?-[म अब जान सक्छु]
Do you think the time is right?May I say goodbye to pain[Suffering] filled-दुखाइ भरिएको days And endless-[never ending] lonely nights?-अनन्त एक्लो रातहरू
I've lived my life and done my best, an example tried-कोसिस to be.
So can I take that step beyond[पर-far a woy] and set my spirit-आत्मा free?
I didn't want to go at first, I fought-लडे with all my might.-सक्छ
But something seems-देखिन्छ to draw me now to a warm and living light.
I want to go I really-साँच्चै do. It's difficult to stay.
But I will try as best I can To live just one more day.
To give you time to care-हेरचाह for me and share-साझेदारी your love and fears.-डर
I know you're sad and afraid-डराउनु, Because I see your tears-आँसु.
I'll not be far, I promise that, and hope you'll always know
that my spirit will be close to you wherever-जहा सुकै you may go.
Thank you for loving me. You know I love you too,
that's why it's hard to say goodbye and end this life with you.
So hold me now just one more time And let me hear you say,
because you care so much-धेरै for me, You'll let me go today.
-Susan A. Jackson
A. Find words from the poem that rhyme-[Same sound] with these words.
| a.be | b.might | c.stay | d.know | e.say |
| be👇 | might👇 | stay👇 | know👇 | say👇 |
| free | light | day | go | today |
B. Find the words from the above poem and match to the meanings below.
a. A situation-स्थिति when you have no one to talk to = ?
b. Strength-शक्ति = ?
c. The part of a person that includes their mind, feelings and character = ?
d. Pull = ?
e. To have something/somebody in your hand, arms, etc. = ?
Answer:
a. A situation when you have no one to talk to = lonely[एक्लो ]
b. Strength = Might[हुन सक्छ ]
c. The part of a person that includes their mind, feelings and character = Spirit[आत्मा]
d. Pull = Draw[कोर्नु]
e. To have something/somebody in your hand, arms, etc.= Hold
C. Read the poem again and write True or False for the following statements.
a. The speaker wants to escape the lonely nights.
b. The speaker isn't satisfied with his past life.
c. The speaker wants to live his best forever.
d. The speaker has tears in his eyes.
e. The speaker thinks that it's easy to go.
Answer:
a. The speaker wants to escape the lonely nights.[True]
b. The speaker isn't satisfied with his past life.[False]
c. The speaker wants to live his best forever.[False]
d. The speaker has tears in his eyes.[False]
e. The speaker thinks that it's easy to go.[False]
Grammar II
A. Study the following sentences.a. I don't have a dog.
b. There are some pens.
c. Would you like to have some more tea?
d. There's some milk in the fridge.
e. I don't have any pens.
f. There isn't any salt.
g. How many chairs do we need?
h. How much milk have we got?
B. Complete the sentences with a/an, some or any.
a. It is............dog.
b. Have you got............friends?
c. I bought...............milk.
d. Linda does not have...........pets.
e. There is.............orange on the table.
f. Tim eats............cheese every day.
g. We don't have..........bread.
Answer:
a. It is a dog.
b. Have you got any friends?
c. I bought some milk.
d. Linda does not have a pets.
e. There is an orange on the table.
f. Tim eats some cheese every day.
g. We don't have any bread.
Writing
A. Below is the format of an email. Fill up the blanks with the phrases from the box below to complete the email.👇| [ Sanskriti, good health, 15th, 21st April, 2021, your positive reply, attend my sister’s wedding in my village, seven days’ leave, your permission, cover all my missed lessons, Sanskriti Rai ] |
 Complete the Email choose from the box correct word above the Box |
Answer: Complete Email Fill with Correct Words Above Box
Subject: Leave Application
Dear Ma'am,
Namaskar! I hope my email finds you in good health. I am Sanskriti.Your student of grade 7B.
I am writing to you to request for seven days leave from 15th to 21st April,2021. It is because I have to attend my sister's wedding in my village.It is very important.
Thus,I will be highly obliged-[बाध्य]if you kindly granted me your permission for the same,I assure-[आश्वासन] that when I come back, I will cover all my missed lessons looking forward to your positive reply.
I am writing to you to request for seven days leave from 15th to 21st April,2021. It is because I have to attend my sister's wedding in my village.It is very important.
Thus,I will be highly obliged-[बाध्य]if you kindly granted me your permission for the same,I assure-[आश्वासन] that when I come back, I will cover all my missed lessons looking forward to your positive reply.
Yours sincerely,
sanskrity rai
sanskrity rai
B.A friendly, personal or an informal letter is written to our friends, family or relatives. Try singing the friendly/personal letter song together in your class.
 |
C. Your school is going to organise an educational tour to Lumbini. You also want to go with your school friends. Write a letter asking your sister, who lives away from home, for permission to go on the trip.
Answer: Sample letter for trip
[Letter to a friends about the trip of lumbini.-लुम्बिनी यात्राको बारेमा साथीहरूलाई पत्र]
Date: Sunday,21,August,2022
Bheriganga-6,Ghariban
Bheriganga-6,Ghariban
Dear my Lovely big Sister,
How are you? Hope all is well at home. I am back home from my trip, and the first thing I wanted to do was to tell you all about my trip-[यात्रा]. It was a completely different experience, something that I did not expect-[अपेक्षा].
We went to Lumbini. Please My lovely Sister give me permission for our educational tour for Lumbini. It is a village, archaeological-[पुरातात्विक] site, and place of pilgrimage-[तीर्थयात्रा] honored-[सम्मानित] as the birthplace of Siddhartha Gautama located in modern-day Rupandehi District of Nepal, Province 5, near the Indian border. One of the holiest-[सबैभन्दा पवित्र] locations in one of the major faiths-[प्रमुख विश्वासहरू] of the world, Lumbini's ruins provide significant-[महत्त्वपूर्ण] information about the nature of Buddhist pilgrimage centres dating back to the third century-[शताब्दी] BC.
Since it is so peaceful, many people choose to meditate there. Buddha's mother used to bathe in Mayadevi Pond before giving birth to him, which is located inside the Maya devi temple complex.
Just next to the pond, there is a tree called Lumbini that is draped in prayer flags-[प्रार्थना झण्डा]. People make wishes-[इच्छाहरू] here in the hopes that they would come true.
I hope you got a chance to go on these and enjoy a lot Waiting to hear from you.
Your dearest Little Sister,
Sangita Gharti Magar
Sangita Gharti Magar
Project work-[परियोजना कार्य]
You and your friends are organising a science exhibition in your school. You would like to use the football ground for that exhibition. Work in groups of four and write a request letter to the headteacher about asking their permission to host the event.[This is Solve Yourself]
Extra-[अतिरिक्त] bit
Read the following pairs of words. They have the same pronunciation. Do they mean the same or different? Use a dictionary to learn their meanings.
| air - heir-उत्तराधिकारी | eye - I | be - bee-मौरी | buy - by | cell - sell-बेच्नु |
| cent - scent-सुगन्ध | dear - deer | die - dye | fair-निष्पक्ष - fare-भाडा | flour-पीठो - flower-फूल |
| hair - hare-खरायो | heal-निको पार्नु - heel | hole - whole-सम्पूर्ण | hour - our | night - knight |
| know - no | mail - male | principal - principle-सिद्धान्त | right - write | sight-दृष्टि - site |
If you have Any Question ? Comment Below Comment Box.
[कहिँ कतै गल्ति भए तलको कमेन्ट बक्समा लेख्न नबिर्सनुहोला | धन्यवाद ||]
बजेटको परिचय || नेपालमा बजेट सम्बन्धी थप जानकारी || आ.व. २०७९/८० को बजेट सम्बन्धी संक्षिप्त जानकारी ||
बजेटको परिचय
बजेट (Budget) शब्द ल्याटिन भाषाको बेग (Bauge) र फ्रेन्च भाषाको बगेट ( Bougette) शब्दबाट आएको हो । यी दुवैको अर्थ छालाको सानो थैली (A small leather bag or wallet) भन्ने हुन्छ ।
‘No Taxation Without representation’ अवधारणा नै बजेटको जननी अवधारणा हो ।
सन् १७३३ मा बेलायतबाट बजेटको शुरुवात भएको हो । बेलायतका तत्कालीन वित्त मन्त्री (Chancellor of Exchequer) RobertWalpole ले सर्वप्रथम बजेट प्रस्तुत गरेका थिए । तर नेपालमा भने वि.सं. २००८ सालदेखि मात्र बजेट प्रणालीको शुरुवात भएको हो ।
नेपालमा वि.सं. २००८ साल माघ २१ गते तत्कालीन प्र.म. मातृकाप्रसाद कोइरालाको पालामा तत्कालीन अर्थमन्त्री सुवर्ण शमशेरबाट सर्वप्रथम बजेट प्रस्तुत गरिएको थियो ।
आम्दानी र खर्चको विवरण सहित घोषणा गरिने कार्यक्रमको संगालो हो । तर बजेटको परिचयलाई यतिमै सीमित गर्न सकिदैन । बजेट त सरकारको राजनीतिक, आर्थिक, सामाजिक घोषणापत्र हो ।
बजेट भनेको कुनै खास आर्थिक वर्षको लागि सरकारको आम्दानी र खर्चको विवरण सहित घोषणा गरिने कार्यक्रमको संगालो हो ।
बजेट भनेको व्यवस्थापन (Management), सामाजिक आर्थिक परिवर्तन (Socio-Economic change) तथा व्यवस्थापकीय नियन्त्रण (Legislative control) को साधन (Tool) हो ।
वास्तवमा बजेट विगतको आर्थिक अवस्थाको अभिलेखन, चालु आर्थिक वर्षको आर्थिक स्थितिको चित्रण र आगामी आर्थिक वर्षको आर्थिक योजनाको प्रक्षेपण हो । त्यसैले बजेटलाई कुनै पनि देशको सार्वजनिक आय र व्ययको ऐनाको रुपमा लिइन्छ ।
नेपालको संविधान बमोजिम सञ्चित कोष तथा अन्य सरकारी कोषबाट वार्षिक बजेट अनुरुप मात्र रकम उपयोग गर्न सकिने भएकोले सरकारी बजेटको संवैधानिक महत्व छ । बजेट सरकारले आफ्ना वित्त नीतिहरु घोषणा र कार्यान्वयन गर्ने एउटा प्रमुख संयन्त्र पनि हो ।
बजेटका प्रकारहरु :
विभिन्न आधारमा बजेटलाई विभिन्न प्रकारमा विभाजन गर्न सकिन्छ ।
आय र व्ययबीचको सम्बन्ध (Relationship Between revenue and Expenditure) को आधारमा
यस आधारमा बजेटलाई निम्न अनुसार तीन प्रकारमा बाँड्न सकिन्छ :
- (क) सन्तुलित बजेट (Balanced Budget) : आम्दानी र खर्च बराबर भएको बजेट ।
- (ख) घाटा बजेट (Deficit Budget) : आम्दानीभन्दा खर्च बढी भएको बजेट ।
- (ग) बचत बजेट (Surplus Budget) : आम्दानीभन्दा खर्च कम भएको बजेट ।
क्षेत्रगत खर्चको आधारमा :
- (क) साधारण वा चालु बजेट (Recurrent Budget) : तलव, भत्ता, भाडा लगायत एक वर्ष भन्दा कम खप्ने सामानमा खर्च गरिने बजेट ।
- (ख) पूँजीगत बजेट (Capital Budget) : भवन, जग्गा जमिन, फर्निचर, सडक लगायतका एक वर्षभन्दा बढी टिक्ने सामानमा खर्च वा लगानी गरिने बजेट ।
- (ग) वित्तीय व्यवस्थापन (Financial Management) : साँवा ब्याज भुक्तानी लगायत वित्तीय व्यवस्थापनमा खर्च गरिने बजेट ।
संवैधानिक प्रावधान :
नेपालको संविधानको भाग १० मा संघीय आर्थिक कार्यप्रणाली अन्तर्गत यस सम्बन्धी विस्तृतमा उल्लेख गरिएको । उक्त भागमा धारा ११९ मा बजेटलाई राजश्व र व्ययको अनुमान मान्दै भनिएको छ :
नेपाल सरकारको अर्थमन्त्रीले प्रत्येक आर्थिक वर्षको सम्बन्धमा संघीय संसदका दुवै सदनको संयुक्त बैठकमा देहायका विषयहरू समेत खुलाई वार्षिक अनुमान पेश गर्नु पर्नेेछ :–
- (क) राजस्वको अनुमान,
- (ख) संघीय सञ्चित कोषमाथि व्ययभार हुने आवश्यक रकमहरू,
- (ग) संघीय विनियोजन ऐन बमोजिम व्यय हुने आवश्यक रकमहरू ।
नेपालमा बजेट सम्बन्धी थप जानकारी :
२००८ सालमा घोषणा गरिएको प्रथम बजेटमा आयतर्फ रु. ३०५ लाख र व्ययतर्फ रु. ५२५ लाख अनुमान गरिएको थियो ।
वि.संं. २०१३ सालमा योजनाबद्ध विकासको थालनी पछि आ.व. २०१३।१४ बाट सरकारी बजेटमा प्रथमतः गत वर्षको अनुमान, चालु वर्षको संशोधित अनुमान र आगामी वर्षको अनुमान विवरण प्रस्तुत गर्न थालियो ।
- आ.व. २०१३ साल देखि बजेटलाई साधारण बजेट र विकास बजेटमा वर्गिकरण गर्न थालियो ।
- आ.व. २०१९।२० देखि नयाँ स्रेस्ता प्रणाली लागू गरियो (जुन क्रमिक रुपमा लागू गरिएकोमा
- आ.व. २०२४।२५ सम्म नेपालभर लागू गरिएको थियो । ) आ.व. २०२०।२१ देखि राजश्वको विस्तृत वर्गिकरण प्रस्तुत गर्न थालियो ।
- आ.व. २०२६।२७ देखि कार्यक्रममूलक बजेटको व्यवस्था लागू गरियो ।
- विकास बजेटतर्फ २०५९/६० देखि र दुवैतर्फ २०६१/६२ देखि MTEF लागू गरिएको छ ।
आ.व. २०६८।६९ देखि अन्तराष्ट्रिय मुद्रा कोषद्वारा निर्धारित मापदण्ड अनुरुप नेपाल सरकार आर्थिक संकेत वर्गिकरण लागू गरियो ।
नेपालको संविधान (२०७२) मा संसदमा बजेट पेश गर्ने समय समेत जेठ १५ गते हुने गरी तोकियो ।
बजेट अनुमानदेखि मूल्यांकन सम्मका सम्पूर्ण कार्यहरुलाई व्यवस्थितबनाउन बजेट तर्जुमा दिग्दर्शन निर्माण गरिएको छ ।
आ.व. २०७८/७९ को लागि बजेट सम्बन्धी संक्षिप्त जानकारी:
- आ.व. २०७८/७९को लागि कुल बजेट विनियोजन : १६३२.८३ अर्व खर्चगत क्षेत्रको आधारमा चालुखर्चतर्फ
- कुल विनियोजन : ६७७.९९ अर्व ( ४१.५२ %) पूँजीगत खर्चतर्फ
- कुल विनियोजन : ३७८.१० अर्व ( २३.१६ %) वित्तीय व्यवस्थापनतर्फ
- कुल विनियोजन : १८९.४४ अर्व (११.६० %) प्रदेश र स्थानीय तहमा वित्तीय हस्तान्तरणतर्फ
- कुल विनियोजन : ३८७.३० अर्व (२३.७२ %) खर्च व्यहोर्ने श्रोतहरु :
- राजश्वबाट : १०५०.८२ अर्व,
- वैदेशिक अनुदानबाट : ५९.९२ अर्व
- (न्यून हुने रकम : ५२२.०९ अर्व) । न्यून हुने रकमको पूर्ति निम्न श्रोतबाट गरिने :
- वैदेशिक ऋणबाट : २८३.०९ अर्व
- आन्तरिक ऋणबाट : २३९.० अर्व
- लैंगिक उत्तरदायी बजेट अनुसार वर्गीकरण प्रत्यक्ष लाभ : ६५०.५८ अर्व (३९.४९ % )
- अप्रत्यक्ष लाभ : ५५४.२७ अर्व (३३.६४ % )
- तटस्थ : ४४२.७१ अर्व (२६.८७ % )
- जलवायु परिवर्तन बजेट अनुसार वर्गीकरण प्रत्यक्ष लाभ : ९४.०२ अर्व (५.७१ % )
- अप्रत्यक्ष लाभ : ४५५.६७ अर्व (२७.६६%)
- तटस्थ : १०९७.८८ अर्व (६६.६४ %)
- कुल बजेट विनियोजन : १७९३.८३ अर्व
- खर्चगत क्षेत्रको आधारमा चालुखर्चतर्फ कुल विनियोजन : ७५३.४० अर्व ( ४२ %)
- पूँजीगत खर्चतर्फ कुल विनियोजन : ३८०.३८ अर्व ( २१.२ %)
- वित्तीय व्यवस्थापनतर्फ कुल विनियोजन : २३०.२२ अर्व (१२.८ %)
- प्रदेश र स्थानीय तहमा वित्तीय हस्तान्तरणतर्फ कुल विनियोजन : ४२९.८३ अर्व (२४ %)
- खर्च व्यहोर्ने श्रोतहरु : राजश्वबाट : १२४०.११ अर्व,
- वैदेशिक अनुदानबाट : ५५.४६ अर्व (न्यून हुने रकम : ४९८.२६ अर्व) ।
- न्यून हुने रकमको पूर्ति निम्न श्रोतबाट गरिने : वैदेशिक ऋणबाट : २४२.२६ अर्व
- आन्तरिक ऋणबाट : २५६.० अर्व
- लैंगिक उत्तरदायी बजेट अनुसार वर्गीकरण प्रत्यक्ष लाभ : ७२१.९८ अर्व (४०.२५ % )
- अप्रत्यक्ष लाभ : ६२६.९४ अर्व (३४.९५ % )
- तटस्थ : ४४४.९२ अर्व (२४.८० % )
- जलवायु परिवर्तन बजेट अनुसार वर्गीकरण प्रत्यक्ष लाभ : १०५.८५ अर्व (५.९० % )
- अप्रत्यक्ष लाभ : ५०३.६४ अर्व (२८.०८%)
- तटस्थ : ११८४.३५ अर्व (६६.०२ %)
विकास बजेटतर्फ २०५९/६० देखि र २०६१/६२ देखि दुवैतर्फ लागू गरिएको छ । केहि वर्षदेखि MTEFनिर्माणलाई पुन बेवास्ता गर्ने गरिएकोमा अन्तरसरकारी वित्त व्यवस्थापन ऐन, २०७४ ले यसलाई सबै तहमा अनिवार्य गरेपछि त्यसपछिदेखि सँघ, प्रदेश र स्थानीय तह सबैतिर यसलाई लागू गरिएको छ ।
बहुवर्षीय विनियोजनको अवधारणा लागू गरिएको छ ।
कम्प्युटरमा आधारित सूचना प्रणाली प्रयोगमा ल्याइएको BMIS, FMIS, LMBIS छ ।
सवैतिर TSA लागू गरिएको छ ।
कार्यसम्पादनमा आधारित बजेट निकासा प्रणालीको अवलम्बन गरिएको छ ।
अर्थ मन्त्रालयबाट सूचकांकमा आधारित खर्चको अख्तियारी स्थानीय निकायमा पठाउने गरिएको छ ।
गत आवदेखि क्रियाकलापमा आधारित(Activity Based) बजेट तर्जुमा गर्न थालिएको छ ।
बजेट चक्र(Budget Cycle)
बजेट भनेको कुनै खास आर्थिक वर्षको लागि सरकारको आम्दानी र खर्चको विवरण सहित घोषणा गरिने कार्यक्रमको संगालो हो । सरकारी बजेट निर्माण प्रक्रियाले एकपछि अर्को गरी विभिन्न चरणहरु पार गर्नुपर्दछ । बजेटको एक चरण पार गरिसकेपछि अर्को चरणमा पुग्ने र निरन्तर चलिरहने प्रक्रियाको रुपमा रहने हुँदा बजेट एक चक्रको रुपमा रहन्छ ।
सामान्यतया बजेटले निम्न चार चरणहरु पार गर्नुपर्दछ :
- (क)बजेट तर्जुमा (Budget Formulation),
- (ख) बजेट स्वीकृति (Budget Approval)
- (ग) बजेट कार्यान्वयन(Budget Execution) र
- (घ) बजेट मूल्यांकन (Budget Evaluation)।
निकासाको सम्बन्धमा P1 आयोजनालाई श्रोतको प्रत्याभूति गरिएको र Performance Based Release System (PBRS) अपनाइएको छ ।
बजेटमा निर्दिष्ट गरिए बमोजिम बजेटको कार्यान्वयन भएको छ छैन, श्रोत साधनको उपयोग मितव्ययी, दक्षतापूर्वक र प्रभावकारी रुपले भएको छ छैन परीक्षण तथा विश्लेषण गर्ने कार्य मूल्यांकन हो । बजेटको मूल्यांकन मुख्य रुपमा दुई किसीमले गरिन्छ : योजना तथा कार्यक्रमको प्रगति मूल्यांकनको माध्यमले र लेखा परीक्षणको माध्यमले । प्रगति मूल्यांकनको कार्य तालुक मन्त्रालय र विभाग तथा कार्यालय, अर्थ मन्त्रालय र राष्ट्रिय योजना आयोगबाट गरिन्छ भने आन्तरिक लेखा परीक्षणको कार्य म.ले.नि.का. तथा को.ले.नि.का.बाट गरिन्छ भने अन्तिम लेखा परीक्षणको कार्य महालेखापरीक्षकबाट गरिन्छ । सम्वन्धित मन्त्रालय, अर्थ मन्त्रालय र योजना आयोगले मासिक, द्वैमासिक र चौमासिक अनुगमन गर्ने गर्दछन् । मध्यावधि मूल्यांकनको रुपमा अर्थ मन्त्रालयले बजेट कार्यान्वयनको ६ महिनापछि ६ महिनाको समीक्षा र बाँकी ६ महिनाको स्थितिको आंकलन गर्दछ । यसैगरी आ.व. समाप्त भएपछि उपलब्धी मूल्यांकन गरिन्छ।
नेपालमा बजेट तर्जुमा प्रक्रियाः
नेपालमा बजेट निर्माण प्रक्रियामा सुधारका प्रयासहरु :
लैंगिक उत्तरदायी बजेट, वातावरण बजेट कोड प्रयोग गर्न थालिएको छ ।
आर्थिक प्रशासन सुधारको क्रममा खर्च शीर्षकहरुलाई अन्तराष्ट्रिय मुद्राकोषको वर्गीकरणसँग मिलाउने प्रयास गरिएको छ ।
बजेट तर्जुमा तथा कार्यान्यनलाई प्रभावकारी बनाउन विभिन्न कार्यविधि, निर्देशिकाहरु तयार गरिएको ।
संसदबाट बजेटसँगै पारित योजना पुनः योजना आयोगबाट स्वीकृत गराउनुपर्ने व्यस्थाको अन्त गरिएको छ ।
नेपालमा बजेट प्रणालीमा देखिएका समस्याहरु
कार्यान्वयन गर्ने निकायमा बजेटको अख्तियारी समयमा नजाने गरेको छ ।
चालु बजेटको तुलनामा पूँजीगत बजेट न्यून विनियोजन, त्यसैमा पनि विनियोजन अनुसारको पूँजीगत बजेटको खर्च नहुने गरेको छ ।
बजेट तर्जुमाका स्पष्ट मापदण्डको अभाव, हचुवाको आधारमा बजेट तर्जुमा गर्ने प्रवृत्ति कायमै छ ।
सबै वैदेशिक सहायता बजेटमा नआउने । on budgetary वैदेशिक सहायता पनि नेपाल सरकारको कोषमा नआउने र सरकारी लेखा प्रणालीको अवलम्बन नगर्ने प्रवृत्ति छ । Development Cooperation Report2021 मा उल्लेख भए अनुसार नेपालमा प्राप्त भएको वैदेशिक सहायताको 83.5 प्रतिशत मात्र on budget र त्यसमा पनि 53 प्रतिशत मात्र on treasury प्राप्त भएको छ ।
कानूनले तोकेको सीमाभन्दा बढी रकमान्तर गर्ने गरेकोले बजेट अनुशासन पालना नभई श्रोत साधनको समुचित उपयोग हुन नसकेको अवस्था विद्यमान छ ।
अबण्डा बजेट राखी गैर बजेटरी बजेट खर्च गर्ने प्रवृत्ति छ ।
कतिपय विकास आयोजनाहरु संभाव्यता अध्ययन वेगर छनौट हुने गरेकोले श्रोत साधनको दुरुपयोग भइरहेका छन् ।
अनुगमन तथा मूल्यांकन औपचारिकतामा मात्र सीमित छ ।
प्रतिवद्धता अनुरुप वैदेशिक सहायता प्राप्त हुदैन ।मलेपको ५८ औ प्रतिवेदन अनुसार वैदिशिक सहायता प्रतिबध्दताको करिव ४० प्रतिशत मात्र प्राप्त हुने गरेको ।
MTEFसंस्थागत र प्रभावकारी बनाउन सकिएको छैन ।
बेरुजु रकम हरेक वर्ष बढ्दै गएको छ । म.ले.प.को कार्यालयको ५८ औं प्रतिवेदनमा उल्लेख भए अनुसार कुल बेरुजु ४१८ अर्व नाघेको देखिन्छ ।
सुधारको लागि सुझावहरु :
समयमा बजेट पारित गर्ने कुराको सुनिश्चिताको लागि नयाँ संविधानमा समयमा नै संसदमा बजेट पेश गर्ने समय उल्लेख गरिएको अवस्थामा कार्यान्वयन गर्ने निकायमा समयमै बजेटको अख्तीयारी पठाइ कार्यान्वयन गर्ने ।
वित्तीय अनुशासनलाई सुदृढ बनाउने तथा पारदर्शिता एवं उत्तरदायित्वमा सुधार ल्याउने । यसकोे लागि जारी आर्थिक कार्यविधि तथा वित्तीय उत्तरदायित्व ऐन, २०७६ को प्रभावकारी रुपमा कार्यान्वयन गर्ने ।
चालु खर्चमा नियन्त्रण र पूँजीगत बजेट बढाउन आवश्यक उपायहरुको अवलम्बन गर्ने । जस्तो योगदान सहितको निवृत्तिभरण प्रणाली प्रभावकारी ढंगले लागू गर्ने ।
बजेट व्यवस्थापनमा संलग्न मानव श्रोतको सीप, दक्षता, क्षमता बढाउने ।
बजेट तर्जुमाका स्पष्ट मापदण्डको विकास गरी तिनको इमान्दारितापूर्वक कार्यान्वयन गर्ने ।
सबै किसीमको बैदेशिक सहायता on budgetary र On treasury हुने व्यवस्था गर्ने ।
Agency Grant system लागू गर्ने ।
अबण्डा बजेट राखी गैर बजेटरी बजेट खर्च गर्ने प्रवृत्ति निरुत्साहित गर्ने ।
संभाव्यता अध्ययन गरेर उपयुक्त देखिएका आयोजनामा मात्र बजेट विनियोजन गर्ने ।
नतिजामूलक तथा प्रभावकारी अनुगमन तथा मूल्यांकन प्रणालीको अवलम्बन गर्ने ।
प्रतिवद्धता अनुरुप वैदेशिक सहायता प्राप्त हुने आवश्यक व्यवस्था गर्ने ।
MTEFसबै तहमा संस्थागत गर्दै प्रभावकारी बनाउने ।
कर्मचारीको कार्यसम्पादनका स्पष्ट मापदण्ड तयार गरी मूल्यांकन प्रणालीलाई वस्तुगत तथा वैज्ञानिक बनाउने । कार्य सम्पादन मूल्यांकनको आधारमा दण्ड तथा पुरस्कारको व्यवस्था गर्ने ।
Result Based Budgeting प्रणालीको विकास गर्ने ।
आन्तरिक साधन परिचालनमा सुधार गर्ने ।
ICT को प्रयोगमा जोड दिने ।
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