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Annex areas Bidur Birgunj central level authorities Costructio Damauli DDCs Decentralization Act decentralization LGD Decentralization Plan decentralization programme Decentralization Scheme Development Plan DDP development projects devolution devolved functions Dhunche District Administration District Assembly District Development Plan District Government district level development district level line District Panchayat District Secretariat Drinking water earlier laws effective implementation elected evaluation financial management functional jurisdiction functions and powers governance and decentralization government institutions LGIs groups/committees implementation of decentralization implementation of DS Kathmandu Lalitpur legal arrangement level development offices level line agencies major Makwanpur Makwanpur district manpower Ministry Municipalities needs Nepal Nuwakot Nuwakot district Octroi organizational Panchayat System Parsa Parsa district people's participation plan implementation political project implementation provision Rapti Zone Rasuwa Recommendation fees resource mobilization role sample districts Scheme DS sectoral service centres Shrestha stipulated Tanahu Tanahu district towns users VDCs Village Panchayat watn