“बजेट चक्रका चरणहरू बिचको तार्किक सम्बन्ध र पुँजीगत खर्च सुधार: Logical Relation between Budget Cycle and Improvement of Capital Expenditure ”, Prashasan, vol. 55, no. 1, pp. 14–29, Jul. 2023, doi: 10.3126/prashasan.v55i1.56437.