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.

Any two objectives of the Office of the Auditor General are as follows:

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.

Any two objectives 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.

Any two objectives of the Office of the Treasury & Comptroller are as follows:

1. Releasing reimbursement release to the offices on the basis of the statement of expenditure.
2. Monitoring and directing the concerned offices of a financial issue as per the prevalent rules and regulations of the office of the comptroller general.