Art. 184 · Part 14
Provincial Financial Discipline
प्रदेश वित्तीय अनुशासन
Original Text
Provincial financial operations shall maintain discipline and transparency as prescribed by federal and provincial law.
💡 Plain Language Explanation
Provinces must follow financial discipline rules — proper accounting, transparent procurement, timely audits, no unauthorized spending. Both federal and provincial laws set the standards. The federal Auditor General audits provincial accounts too. This prevents provincial governments from becoming financially reckless or corrupt.
🇳🇵 नेपाली व्याख्या
प्रदेशको वित्तीय कारोबारमा अनुशासन र पारदर्शिता — संघीय र प्रदेश कानुन दुवैले नियन्त्रण।
✅ Strengths
Dual oversight (federal + provincial law) creates strong financial accountability.
⚠️ Concerns
Financial discipline rules are often violated — audit reports reveal persistent irregularities in provincial spending.