Discuss (b) Contingency Fund

The federation's money-machinery (the Constitution's Parts on financial procedure): The taxing-and-spending monopoly: no tax except by law; no spend without appropriation — the parliament's twin gates; The budget's calendar: the annual statement on 15 Jestha (Article 119); the Finance Bill (the year's taxes) and the Appropriation Bill (the year's spending) — the money bill's special path: introduced only in the House of Representatives, the National Assembly's suggestion window (Articles 110-111); The funds' architecture: the Consolidated Fund (the moneys' flow — all revenues into it; the issues from it by appropriation) and the Contingency Fund (the unforeseen's device — the parliament's reimbursement discipline); The audit's capstone: the Auditor General's certification (Article 240's family — Unit 5's depth); The accounts-and-scrutiny: the annual statements; the Public Accounts Committee's examination.