Page 193 - Account 10

Office of the District Treasury and Comptroller

This office was established in the fiscal year 2038/039 B.S. in all 77 districts managed
and directed under the Comptroller General’s Office. It still exists as one of major
financial offices. The office of the treasury and comptroller of each district releases the
approved budget to all the district level government offices and conducts internal audit
of appropriation, budget release, budget expenditure, revenues and security deposits.
This office is responsible to provide essential fund for implementing approved budget.
This office works under the supervision and guidance of the Office of the Comptroller
General. It is called Kosh Tatha Lekha Niyantrak Ko Karyalaya in Nepal.

Key Point The office which is established to conduct internal audit, monitor and
supervise the financial activities of district level government offices is known
as Office of the District Treasury Comptroller.

Functions, Duties and Rights of Office of the Treasury and Comptroller
According to the provision made on the “Government Revenue and Expenditure
Operation Rules 2064”, the duties, rights and functions of Office of the District Treasury
Controller’s Office are as follows:
i. Releasing the amount of impress fund equivalent to 1/6 of last fiscal year’s budget
th
expenditure in the amounts of concerned offices in case budget approval letter is not
received.

ii. Releasing the amount of impress fund equivalent to the 1/6 of current fiscal year’s
th
budget after adjusting already released imprest fund.
iii. Reimbursing revolving fund by releasing budget equal to the expenditure of previous
month after receiving statement of expenditure.
iv Updating list of the offices which are situated in the working area of treasury and
comptroller’s office.
v. Monitoring and supervising the financial activities of offices of the concerned district
and providing directions and suggestions as prescribed by the rules.
vi. Receiving monthly statement of revenues from the concerned offices. Preparing
integrated report of revenue and submitting to the concerned authority.
vii. Conducting internal audit of the accounts maintained by all district level government
offices.
viii Preparing annual statement of budget release after the completion of fiscal year.
ix. Verifying and depositing unspent amount of budget into consolidated fund.
x. If any office has not maintained account properly or misused budget or not presented
regular reports, it can stop bank account of the concerned office.
xi. Other works which are decided by the Office of Comptroller General as the functions
of Treasury and Comptroller’s Office.
xii. Handling the Treasury Single Account (TSA) of each government offices.

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