The federal budget must align with the Constitution and prioritise subnational levels.

Subnational governments’ inability to manage their staff continues to restrict their effectiveness.

Provincial budgets reflect broader challenges in the federal planning and budgeting system.

There is an ongoing concern that districts near the power centre are often favoured in budgets.

The federal government must not undertake projects that fall within the jurisdiction of provincial or local levels.

Local leaders must act urgently to fully realise their constitutional mandates and deliver results.

Without addressing teachers’ concerns, any attempt to reform school education will likely fail.

Finance minister has the opportunity to reshape the budget in line with federal principles.

The country must prioritise practical reforms to strengthen its federal experiment.

Provinces seem committed to local fund transfers, but there is room for improvement.

Heavy reliance on grants and revenue sharing limits their fiscal self-reliance and sustainability.

The National Assembly’s role in safeguarding democracy is indispensable, especially during crises.

The grants must be provided unconditionally to safeguard Nepal's federalism.

Political leaders must step forward to ensure that provinces function as autonomous entities.

The ‘Forum of Federations Handbook’ offers key insights for scholars, policymakers, and nations like Nepal navigating decentralisation.