Provincial Consolidated Fund
All revenues received by the Provincial Government, loans raised, grants from the federal government, and other moneys shall be credited to the Provincial Consolidated Fund.
Every province has its own bank account — the Provincial Consolidated Fund. ALL provincial revenue goes here: provincial taxes, federal grants, loan proceeds, everything. No secret provincial accounts. This mirrors the federal Consolidated Fund (Art. 116) at the provincial level. Most provincial money (70-80%) comes from federal transfers, not own-source revenue.
प्रदेश सरकारको सम्पूर्ण राजस्व, अनुदान, ऋण प्रदेश सञ्चित कोषमा जम्मा हुन्छ। ७०-८०% संघीय अनुदान।
Single-account transparency at the provincial level.
Heavy dependence on federal grants means provinces have limited real fiscal autonomy.