“बजेट चक्रका चरणहरू बिचको तार्किक सम्बन्ध र पुँजीगत खर्च सुधार: Logical Relation Between Budget Cycle and Improvement of Capital Expenditure ”. 2023. Prashasan: The Nepalese Journal of Public Administration 55 (1): 14-29. https://doi.org/10.3126/prashasan.v55i1.56437.