Note on Offices related to Government Accounting

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Office of the Auditor General
Office of the Auditor General

Office of the Auditor General

The Office of the Auditor General is the office established as a constitutional body according to the provisions made by the constitution of the country. It does the function of conducting an audit of constitutional bodies and other organizations having more than 50% investment of Nepal Government. The Auditor General is appointed as a head, who is responsible for checking the books of accounts of the government offices. He is responsible for preparing and presenting the audited financial report to the Prime Minister for its final approval after the completion of every fiscal year.

Functions, Rights and Duties of the Auditor General

The following are the main functions and duties of the Office of the Auditor General:

  1. To perform the final audit of all government offices, constitutional bodies and offices of the army, police and court considering the provision of law.
  2. To consult for the appointment of an auditor in enterprises having more than 50% share of the government.
  3. To design and prescribe the forms for accounting purpose in order to ensure simplicity, uniformity and effectiveness in the job.
  4. To examine the accounting records of any office at any time by the subordinates for the auditing purpose.
  5. To prepare and submit the annual report to the government for final approval.

Office of the Comptroller General
Office of the Comptroller General

Office of the Comptroller General

The Office of the Comptroller General is a department level government office established under the ministry of finance which prepares the central level account relating to the government revenue & expenditures. It operates and maintains control over consolidated funds, performs internal audit and conducts financial administration. It also gives advice and suggestions to the government on the problems relating to the financial acts and rules.

Functions, Rights and Duties of the Comptroller General

The functions of the Office of the Comptroller General are mentioned in financial administration act 2056. The functions of the Office of the Comptroller General are as follows:

  1. Implementing various accounting forms for keeping the record of financial transactions of government offices as prescribed by the office of auditor general.
  2. Preparing central level accounts for government revenue and expenditures.
  3. Maintaining proper record of the consolidated fund, emergency fund and other government funds.
  4. Issuing directions to respective Treasury & Comptroller’s Office for making an internal audit of all district level government offices.
  5. Preparing the central account of government relating to appropriation of budget, revenue & expenditures and getting audited from the office of auditor general.

Office of the Treasury & Comptroller
Office of the Treasury & Comptroller

Office of the Treasury & Comptroller

The district level offices which are established under the office of finance comptroller general for providing budget release and making an internal audit of all government revenue and expenditures are called treasury & comptroller offices. Such offices are established in all the districts since 2038/39 B.S. the office of the treasury and comptroller of each district releases the approved budget to all district level government offices. Moreover, it conducts internal audit regarding the accounts of budget expenditures, revenues and security deposit.

Functions, Rights and Duties of the Office of the Treasury & Comptroller

The following are the main functions and duties of the Office of the Treasury & Comptroller:

  1. Releasing initial imprest fund to the government offices at the beginning of fiscal year.
  2. Releasing reimbursement releases to the offices on the basis of the statement of expenditure.
  3. Monitoring and directing the concerned offices of a financial issue as per the prevalent rules and regulations of the office of the comptroller general.
  4. Collecting the statement of monthly revenues from the concerned offices, preparing integrated reports and presenting to the concerned authority.
  5. Making an internal audit of the books of account maintained by all the operating level offices.

  • The Office of the Auditor General is the office established as a constitutional body according to the provisions made by the constitution of the country. It does the function of conducting an audit of constitutional bodies and other organizations having more than 50% investment of Nepal Government. 
  • The Office of the Comptroller General is a department level government office established under the ministry of finance which prepares the central level account relating to the government revenue & expenditures. 
  • The district level offices which are established under the office of finance comptroller general for providing budget release and making an internal audit of all government revenue and expenditures are called treasury & comptroller offices. 
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Very Short Questions

The Office of the Auditor General is the office established as a constitutional body according to the provisions made by the constitution of the country. It does the function of conducting an audit of constitutional bodies and other organizations having more than 50% investment of Nepal Government. The Auditor General is appointed as a head, who is responsible to check the books of accounts of the government offices. He is responsible to prepare and present the audited financial report to the Prime Minister for its final approval after the completion of every fiscal year.

The district level offices which are established under the office of finance comptroller general for providing budget release and making an internal audit of all government revenue and expenditures are called treasury & comptroller offices. Such offices are established in all the districts since 2038/39 B.S. the office of the treasury and comptroller of each district releases the approved budget to all district level government offices. Moreover, it conducts internal audit regarding the accounts of budget expenditures, revenues and security deposit.

The Office of the Comptroller General is a department level government office established under the ministry of finance which prepares the central level account relating to the government revenue & expenditures. It operates and maintains control over consolidated funds, performs internal audit and conducts financial administration. It also gives advice and suggestions to the government on the problems relating to the financial acts and rules.

The following are the main functions and duties of the Office of the Auditor General:

  1. To perform the final audit of all government offices, constitutional bodies and offices of the army, police and court considering the provision of law.
  2. To consult for the appointment of an auditor in enterprises having more than 50% share of the government.
  3. To design and prescribe the forms for accounting purpose in order to ensure simplicity, uniformity and effectiveness in the job.
  4. To examine the accounting records of any office at any time by the subordinates for the auditing purpose.
  5. To prepare and submit the annual report to the government for final approval.

The functions of the Office of the Comptroller General are mentioned in financial administration act 2056. The functions of the Office of the Comptroller General are as follows:

  1. Implementing various accounting forms for keeping the record of financial transactions of government offices as prescribed by the office of auditor general.
  2. Preparing central level accounts for government revenue and expenditures.
  3. Maintaining proper record of the consolidated fund, emergency fund and other government funds.
  4. Issuing directions to respective Treasury & Comptroller’s Office for making an internal audit of all district level government offices.
  5. Preparing the central account of government relating to appropriation of budget, revenue & expenditures and getting audited from the office of auditor general.

The following are the main functions and duties of the Office of the Treasury & Comptroller:

  1. Releasing initial imprest fund to the government offices at the beginning of fiscal year.
  2. Releasing reimbursement release to the offices on the basis of the statement of expenditure.
  3. Monitoring and directing the concerned offices of a financial issue as per the prevalent rules and regulations of the office of the comptroller general.
  4. Collecting the statement of monthly revenues from the concerned offices, preparing integrated reports and presenting to the concerned authority.
  5. Making internal audit of the books of account maintained by all the operating level offices.

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  • Which one of them performs the final audit of all government offices, constitutional bodies and offices of army, police and court considering the provision of law?

    Office of the Treasury & Comptroller


    Office of Finance Comptroller General


    Office of the Comptroller General


    Office of the Auditor General


  • Which one of them implements various accounting forms for keeping the record of financial transactions of government offices?

    Office of the Treasury & Comptroller


    Office of the Auditor General


    None of the options are correct


    Office of the Finance Comptroller General


  • Which one of them releases initial imprest fund to the government offices at the beginning of fiscal year?

    Office of the Treasury & Comptroller


    Office of the Finance Comptroller General


    Office of the Auditor General


    Office of the Comptroller General


  • The district level offices which are established under the office of finance comptroller general for providing budget release and making an internal audit of all government revenue and expenditures are called ______.

    Office of the Treasury & Comptroller


    Office of the Finance Comptroller General


    Office of the Auditor General


    Office of the Comptroller General


  • The functions of the Office of the Comptroller General are mentioned in Financial Administration Act ______.

    2056
    2046
    2063
    2050
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biraj

Which office prepares accounting forms in government offices?


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prabesh adhikari

which office prepares accounting forms in govt. offices?


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Aakriti

how many kinds of form does the auditor general develop?


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