Different types of rules regulations and commission has formulated differently and provide different types of grants. Interrelationship between theirs like National Natural Resources and Fiscal Commission act, Local Government Operation Act (LGOA), Fifteenth Plan, Achievements through IGFT, Intergovernmental Transfers (budgeted) Vertical Shares, Allocation of revenue among the three-tier of Government of Nepal, Provision of Revenue Distribution between Central, Province and Local government Fiscal Transfer Fiscal Equalization Grants, Conditional Grants, Matching Grants, Special Grants are the types of Fiscal Transfer. Provinces and local governments also received unconditional grants based on expenditure needs and revenue capacity.