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Art. 225 · Part 18

Local Financial Procedures

स्थानीय वित्तीय कार्यविधि
Original Text

Local governments shall maintain a Local Consolidated Fund. All revenues, grants, and loans received shall be deposited there. Expenditure follows the same accountability principles as federal and provincial levels.

💡 Plain Language Explanation

Every local government has its own treasury — the Local Consolidated Fund. All income goes in (local taxes, provincial grants, federal grants, user fees), and all spending comes out through authorized channels. The same principles of financial accountability that bind the PM bind your mayor. No secret accounts, no unauthorized spending.

🇳🇵 नेपाली व्याख्या

स्थानीय सञ्चित कोष — सम्पूर्ण आम्दानी जम्मा, अधिकृत माध्यमबाट मात्र खर्च। नगरपालिका प्रमुखलाई पनि वित्तीय जवाफदेहिता।

✅ Strengths

Constitutional financial discipline extends to all 753 local governments.

⚠️ Concerns

Many local governments have weak financial management systems; audit findings are alarming.

Art. 224Art. 226
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