Article 116
Federal Consolidated Fund
Except for the revenues of trusts (Guthi), all
revenues received by the Government of Nepal, all loans raised on the security of
revenues, all amounts received in repayment of any loans made under the
authority of any Act and any other moneys received by the Government of Nepal
shall, except as otherwise provided by a Federal Act, be credited to a Government
Fund to be known as the Federal Consolidated Fund.