5.11 Intergovernmental Fiscal Arrangement Act

The IGFA Act 2074 (2017) — the federalism's fiscal operating statute: the Act's core (the revenue-sharing's rules (the divisible pool's VAT-and-excise distribution — the three-level shares (the U3.3's detail)); the grants' machinery (the equalisation-conditional-complementary-and- special grants' flow (the U3.5's frame)); the borrowing's coordination (the levels' debt discipline); the fiscal-accounts-and-reporting (the transparency's requirements); the dispute-and-coordination faces (the intergovernmental forums)). (The syllabus's 5.12 repeats the 5.11 title — aduplication misprint; the single Act covered here.) The relevance: the Constitution's Arts 59-60 promise made operational (the federalism's money-manual).The syllabus prescribes a case for this section; its citation and holding are withheld until verified.