@book{121818,
	author = {Adhikari, Dipak Bahadur and Acharya, Sabitra Devi },
	title = {Financial and strategic evaluations in provincial and local entities :},
	publisher = {Advance Saraswati Prakashan,},
	year = {2024.},
	address = {Kathmandu :},
	note = {Includes references.}
}