थानीय सञ्चित कोष :
(१) स्थानीय तह अन्तर्गतका प्रत्येक गाउँपालिका र नगरपालिकामा एक स्थानीय सञ्चित कोष रहनेछ । त्यस्तो कोषमा गाउँपालिका वा नगरपालिकालाई प्राप्त हुने सबै प्रकारको राजस्व, नेपाल सरकार र प्रदेश सरकारबाट प्राप्त हुने अनुदान तथा गाउँपालिका वा नगरपालिकाले लिएको ऋण रकम र अन्य स्रोतबाट प्राप्त हुने रकम जम्मा हुनेछ ।
(२) उपधारा
(१) बमोजिमको स्थानीय सञ्चित कोषबाट गर्न सकिने खर्च सम्बन्धी व्यवस्था स्थानीय कानून बमोजिम हुनेछ ।
(1) Each Village Body and Municipality under the Local Level shall have one Local Consolidate Fund. All revenues received by the Village Body or Municipality, any amounts of grants received from the Government of Nepal and the State Government, all loans raised by the Village Body and Municipality, and amounts received from other sources shall be credited to such a Fund.
(2) Matters relating to expenditures from the Local Consolidated Fund under clause
(1) shall be as provided for in the Local law.
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