मैनाली Mainali ग. G. N. “बजेट चक्रका चरणहरू बिचको तार्किक सम्बन्ध र पुँजीगत खर्च सुधार: Logical Relation Between Budget Cycle and Improvement of Capital Expenditure”. Prashasan: The Nepalese Journal of Public Administration, vol. 55, no. 1, July 2023, pp. 14-29, doi:10.3126/prashasan.v55i1.56437.