Art. 229 · Part 19
Local Consolidated Fund
स्थानीय सञ्चित कोष
Original Text
Each local government shall have a Local Consolidated Fund. All revenues, grants, and loans shall be deposited in this fund.
💡 Plain Language Explanation
Every municipality and rural municipality has its own treasury — the Local Consolidated Fund. Property taxes, business license fees, federal grants, provincial grants, user charges — all go into this single pot. No mayor can maintain separate hidden accounts. With 753 local governments, that\'s 753 separate transparent treasuries across Nepal.
🇳🇵 नेपाली व्याख्या
प्रत्येक स्थानीय तहमा स्थानीय सञ्चित कोष — सम्पूर्ण राजस्व र अनुदान एउटै खातामा।
✅ Strengths
Financial transparency at the grassroots level.
⚠️ Concerns
Many local governments have weak banking infrastructure and cash handling practices.