Art. 228 · Part 19
Local Consolidated Fund
स्थानीय संचित कोष
Original Text
There shall be a Consolidated Fund in each local level government for all revenues received by that government.
💡 Plain Language Explanation
Every local government has its own treasury. All money coming in - local taxes (property tax, business tax), federal grants, and service fees - goes into this fund. Local assembly must approve all spending from this fund through the budget.
🇳🇵 नेपाली व्याख्या
प्रत्येक स्थानीय तहमा आफ्नो संचित कोष। सम्पूर्ण आम्दानी र खर्च यसैबाट।
✅ Strengths
Separate treasury for each of 753 local governments creates local accountability.
⚠️ Concerns
Local audit capacity is very low - many local governments have weak financial controls.