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and gives direction for it. In other words, it prepares financial statements of all central
government offices including constitutional bodies.

Functions, Rights and Duties of Office of Finance Comptroller General

According to the 'Rules for Financial Administration 2056' the following are the main
functions, rights and duties of office of the Finance Comptroller General:

It helps to implement forms for keeping record of financial transactions of government
offices recommended by the Office of Auditor General.

It prepares the central accounts of government revenues, expenditures and financial
assistance on the basis of monthly statement collected from different ministries and
departments.

1. It keeps the records of consolidated fund (;+lrt sf]if), emergency fund and other
government funds.
2. It keeps the records of government investments and grants and aids received
from outsiders.
3. It inspects the inventories of government to minimize the manipulation.
4. It gives suggestions and advices to the government for the betterment of
financial administration.
5. It maintains the records of annual appropriation of budget of the government.
6. It keeps the records of non-regular expenditures of ministries and constitutional
bodies.
7. It performs the other functions as specified by Ministry of Finance.

Office of Treasury and Comptroller

The office of treasury and comptroller is established in all 75 districts from the fiscal
year 2038/39 B.S. for transferring the amount of approved budget from central level
to operating level offices of the government. This is an operating level office under
Finance Ministry. It is also responsible for internal auditing of annual appropriation
of budget. At the end of fiscal year, it prepares statements of district level office on
the basis of budget and sends to the central office. Office of Treasury and Comptroller
plays very important role to manage the funds in districts offices.

Functions, duties and rights of Treasury and Accounts Comptroller Office:

1. Releasing the initial revolving fund in the account of government offices in the
beginning month of current fiscal year.
2. Monitoring and supervising financial activities of offices of the concerned
district as per the prevailing rules and regulations according to the plans and
policies of comptroller general.

128 Office Practice and Accounting 10