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Office of Finance Comptroller General

Financial Comptroller General Office is the main
government agency responsible for the treasury
operation of Government of Nepal. This office is
under the Ministry of Finance and is headed by
Financial Comptroller General who is a special
class officer of Government of Nepal. Financial
Comptroller General Office is responsible for
observing all government expenditure against
budget, tracking revenue collection and other
receipts and preparation of consolidated
financial statements of the government. It also Office of Finance Comptroller General
provides necessary advice, suggestion and
remedial measures to the government on the problems related with financial acts, rules
and regulations. It is also called Mahalekha Niyantrak Ko Karyalaya in Nepal. It was
established in 2008 B.S. as the Office of Account General which has been converted the
Office of Financial Comptroller General in 2032 B.S.

Key Point Office of the finance Comptroller General is a department level government
office established under the Ministry of Finance which prepares the central
level account relating to the government revenues and expenditures.

Functions, Duties and Rights of Office of Finance Comptroller General
According to the Financial Administration Act, 2056, the functions, duties and rights of
Financial Comptroller are as follows:
i. Preparing central account of government revenue, expenditures, financial assistance,
loan, interest, dividend, etc.
ii Implementing forms for keeping record of financial transactions of government
offices recommended by the Auditor General.
iii. Keeping record of consolidated fund i.e. Sanchit Kosh, emergency fund and other
government funds.
iv. Inspection of government offices whether financial rules and regulations are followed
or not.
v. Preparing accounts related with appropriation, revenue and expenditures of
government and getting them audited from the Office of the Auditor General.
vi. Solving any misunderstanding or disputes regarding financial administration.
vii. Recording irregularities based on the annual list of irregularities received from
Ministries and constitutional bodies.
viii Providing direction to Treasury and Comptroller Office for making internal audit of
budget, collection of tax and security deposit.
ix. Other works which are decided by the Finance Ministry as the functions of Office of
Comptroller General.

192 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 193