Nepal became a federal democratic republic following the Interim Constitution drafted in 2007, after a decade-long power struggle between the monarchy, political parties and the Maoist insurgents. Nepal's Election Commission has decentralized carrying out its election activities, with each district and province election office having the power to manage resources for the election in its respective area.

This Brief provides an overview of the electoral management framework and the public financial management framework, in addition to the mechanisms for formulating and approving the budget.

This Brief is part of the Financing Electoral Management and Electoral Activities project.