The government has presented the Appropriation Bill, 2083 to authorize spending from the Federal Consolidated Fund for the services and functions of fiscal year 2083/84. The bill will come into force from Shrawan 1, 2083 and has been introduced as a finance-related bill by Finance Minister Dr. Swarnim Wagle.

According to the bill, up to Rs. 1,706.03 billion may be spent from the Federal Consolidated Fund for different federal bodies, excluding amounts charged directly on the consolidated fund. The bill separately lists Rs. 418.31 billion as expenditure charged on the Federal Consolidated Fund, largely related to debt servicing and constitutional bodies.

The bill allocates funds across federal ministries and bodies, including large provisions for local levels, provincial governments, infrastructure development, social security, home administration, education, health, defence, agriculture, energy, finance and other sectors. It also sets procedures for authorizing expenditure, approving programs, making budget transfers, source transfers, and revising programs or activities within approved limits.

The bill further outlines rules for fiscal transfers to provinces and local levels, including equalization, conditional, matching and special grants. It requires reporting of progress and spending, return of unspent conditional and special grant amounts, and compliance with financial discipline, accounting, auditing and reporting rules.