Art. 197 · Part 16
State Financial Procedures
प्रदेश वित्तीय कार्यविधि
Original Text
State Consolidated Fund, budget estimates, appropriation bills, and financial accountability - all mirror federal financial procedures but at provincial level.
💡 Plain Language Explanation
Each province has its own treasury (State Consolidated Fund), and must present an annual budget to its provincial assembly. Provinces cannot levy taxes not authorized by their provincial assembly. Federal grants are the main provincial revenue source - averaging 70-80% of provincial income.
🇳🇵 नेपाली व्याख्या
प्रदेश संचित कोष, वार्षिक बजेट, विनियोजन विधेयक - संघीय जस्तै तर प्रदेश तहमा।
✅ Strengths
Provincial financial accountability mirrors federal transparency requirements.
⚠️ Concerns
Provinces rely 70-80% on federal grants - actual fiscal autonomy is very limited.