(m) other state taxes, which do not encroach on National or Southern Sudan Government taxes, (n) loans and borrowing in accordance with Article 203 of this Constitution, (o) any other tax as may be determined by law. Southern Sudan Non-oil Revenue Allocation 196 (1) Notwithstanding the provisions of Articles 192, 193 and 194 herein, the National Government shall allocate fifty per cent of the national non-oil revenue collected in Southern Sudan, as provided for under Article 193 above, to the Government of Southern Sudan to partially meet the development costs during the interim period. This arrangement shall be reviewed, during the mid-term review, with the view to National Government allocating additional resources to the Government of Southern Sudan if need arises. (2) The Government of Southern Sudan and states shall retain and dispose of such other income raised and collected under their own taxing powers. CHAPTER V FISCAL AND FINANCIAL MECHANISMS National Revenue Fund 197 (1) All revenues collected nationally for or by the National Government shall be pooled in a National Revenue Fund administered by the National Treasury. Such Fund shall embrace all accounts and sub-funds, into which monies due to the Government are collected, reported or deposited. (2) All the revenues and expenditures of the Government shall be on-budget operations and made public. Fiscal and Financial Allocation and Monitoring Commission 198 (1) A Fiscal and Commission shall and fairness both collected funds to the states. Financial Allocation and Monitoring be established, to ensure transparency in regard to the allocation of nationally the Government of Southern Sudan and 84