Government accounting in Nepal is run by the Financial Comptroller General Office (FCGO, महालेखा नियन्त्रक कार्यालय) under the Ministry of Finance, through district Treasury and Accounts Controller Offices (कोष तथा लेखा नियन्त्रक कार्यालय). Unit 2.3 asks about the systems they use.
1. Chart of Accounts (खाता सूची / आर्थिक संकेत)
- The current one is एकीकृत आर्थिक संकेत तथा वर्गीकरण र व्याख्या, २०७४, based on the IMF’s Government Finance Statistics (GFS) Manual 2014. It applies to all three levels of government and has been amended since.
- It gives a code number to every type of revenue and expenditure so that all accounts are recorded the same way.
- First digit: 1 = revenue, 2 = expenditure (current), 3 = assets, liabilities and financing (e.g. 31 = non-financial assets/capital spending).
- Economic codes are mainly 5 digits. Example: 21111 = salary; 11111 = personal income tax.
2. TSA: Treasury Single Account (एकल खाता कोष प्रणाली)
- All government money is kept in a single treasury account at the central bank system, instead of many separate office bank accounts.
- Offices do not hold cash; payments go directly from the treasury to the payee’s bank account.
- Introduced from 2066 Magh as a pilot and rolled out to all districts in phases (completed by about 2017).
- Benefits: real-time cash information, better cash management, fewer idle balances, less misuse.
3. RMIS: Revenue Management Information System
FCGO’s system to record and account government revenue (especially non-tax revenue) collected by offices, with daily reporting.
4. CGAS: Government accounting system (सरकारी लेखा प्रणाली)
FCGO’s computerised system used by federal offices for budget, expenditure accounting, electronic fund transfer (EFT) payments and reporting. It replaced separate older software.
5. SuTRA (for local levels)
- SuTRA = Sub-national Treasury Regulatory Application.
- Used by all 753 local levels for revenue estimates, budget preparation and approval, accounting, expenditure and reporting.
6. Deposit (धरौटी) accounting
- Dharauti is money held by an office as security until a job or contract is completed, for example bid security (earnest money) or retention money from contractors.
- It is not government revenue; it must be returned when conditions are met, or forfeited to revenue if conditions are broken.
- It is recorded in separate deposit accounts using the 600-series forms.
7. How the systems fit together
| System | Used by | Main job |
|---|---|---|
| LMBIS | Federal ministries | Prepare and manage budget estimates |
| TSA | Federal offices (through FCGO) | Single treasury account for all government payments and receipts |
| CGAS | Federal offices | Record accounting transactions and produce reports |
| RMIS | Revenue offices | Record and manage revenue collection |
| SuTRA | Local levels | Budget, accounting and reporting for municipalities and rural municipalities |
| PAMS | All offices | Record government public assets |
| Chart of Accounts | All levels | Common codes for every income and expense head |
8. Deposit (धरौटी) in practice
- Bid security, performance security and retention money are common deposits.
- Deposits are kept in a separate deposit account, not in the revenue account.
- They are returned when the conditions are met, or forfeited to the government if not.
- Deposits not claimed within the set time are transferred to the government fund under the FPFA Act and Regulation.
9. How this topic is asked in the exam
Kharidar and Nayab Subba accounts questions ask the full form of TSA, RMIS, CGAS and SuTRA, which body runs them, and the meaning of deposit (धरौटी). Subjective questions ask “What are the benefits of the Treasury Single Account?” A good answer mentions real-time cash information, fewer bank accounts, better cash control and transparency.
📌 Key points to remember
- FCGO runs government accounting; district offices = कोष तथा लेखा नियन्त्रक कार्यालय.
- Chart of Accounts 2074 (GFS 2014): 1 = revenue, 2 = expenditure, 3 = assets/liabilities; 21111 = salary.
- TSA = single treasury account; piloted from 2066.
- RMIS = revenue system; CGAS = government accounting system with EFT; SuTRA = local-level system.
- Dharauti = security deposit, returned or forfeited; 600-series forms.
Test yourself: Chart of Accounts, TSA, RMIS, CGAS, SuTRA and Deposit (धरौटी) Accounting in Nepal
50 questions check what you read about Chart of Accounts (खाता सूची / आर्थिक संकेत), CGAS: Government accounting system (सरकारी लेखा प्रणाली) and Deposit (धरौटी) accounting. Each attempt picks 25 at random.