Federal Consolidated Fund
All revenues received by the Government of Nepal, all loans raised on the security of revenues, all amounts received in repayment of loans and other moneys shall be credited to the Federal Consolidated Fund, except revenues of Guthi trusts.
Think of this as the government\'s single bank account. ALL money coming in — taxes, loans, repayments — must go into one pool called the Federal Consolidated Fund. No secret accounts, no hidden stashes. The only exception is Guthi (religious trust) revenues. This means every rupee the government earns is tracked in one place.
गुठी बाहेक सरकारले प्राप्त गर्ने सम्पूर्ण राजस्व, ऋण र रकम संघीय सञ्चित कोषमा जम्मा हुन्छ — एउटै खातामा।
Single-account system makes it harder to hide or misuse public money.
In practice, off-budget spending and special funds sometimes bypass this requirement.