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Art. 197 · Part 16

State Financial Procedures

प्रदेश वित्तीय कार्यविधि
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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।

Good Aspects

Provincial financial accountability mirrors federal transparency requirements.

⚠️ Concerns

Provinces rely 70-80% on federal grants - actual fiscal autonomy is very limited.

Art. 204
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