🎬 Video explanationबेरुजु र लेखापरीक्षण: आर्थिक कार्यविधि ऐन २०७६, लेखापरीक्षण ऐन २०७५
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📘 Kharidar syllabus: Paper III, Section B, Units 4.1, 4.2 and 4.4 · Open the full Kharidar course
This note joins three linked units: auditing, beruju and the Financial Procedures and Fiscal Accountability Act, 2076 (आर्थिक कार्यविधि तथा वित्तीय उत्तरदायित्व ऐन). The Act was authenticated on 2076 Asoj 24, replaced the Financial Procedures Act 2055, and its Regulations came in 2077.
1. Auditing (लेखापरीक्षण)
- Meaning: independent examination of accounts, records and transactions to check whether they are correct and follow the law.
- Objectives: find errors and irregularities, prevent fraud, check compliance with law, check economy, efficiency and effectiveness, and make officials accountable.
- Internal audit (आन्तरिक लेखापरीक्षण): done by the Treasury and Accounts Controller Office (or Provincial Accounts Controller Office) during the year.
- Final audit (अन्तिम लेखापरीक्षण): done by the Office of the Auditor General under Article 241 of the Constitution.
- The Auditor General is appointed by the President on the recommendation of the Constitutional Council for 6 years (Article 240).
2. Beruju (बेरुजु)
Beruju is an amount pointed out in an audit as a transaction done without following the prevailing law, without keeping proper accounts, or in an irregular or improper way.
| Type of beruju | How it is settled |
|---|---|
| Recoverable (असुल उपर गर्नुपर्ने) | Recover the amount from the responsible person |
| To be regularised (नियमित गर्नुपर्ने) | Complete the missing procedure or documents when there was no loss |
| Advance (पेश्की) beruju | Settle the outstanding advance with bills or refund |
| Principled / systemic (सैद्धान्तिक) | Correct the system; no amount is recorded |
- Beruju register (बेरुजु लगत): the record where beruju amounts are listed and tracked until settled.
- Sampariksan (सम्परीक्षण): examination of the explanation and evidence submitted about a beruju; if satisfactory, the beruju is removed from the register.
- Offices must respond to the preliminary audit report and settle beruju within 35 days (this period can be extended).
3. Financial Procedures and Fiscal Accountability Act, 2076
| Term | Meaning |
|---|---|
| लेखा उत्तरदायी अधिकृत (accounting officer) | The secretary or administrative head who runs financial administration, prepares and spends the budget, keeps accounts, gets them audited, settles beruju and is accountable for results |
| जिम्मेवार व्यक्ति (responsible person) | Anyone who, with authority from the accounting officer, handles cash or goods, spends, keeps accounts and must get beruju settled |
| आन्तरिक नियन्त्रण प्रणाली (internal control system) | A system in every office to check compliance with law, accounts and procedures and prevent irregularities |
- Main subjects of the Act: operation of the federal consolidated fund, revenue and expenditure estimates, budget release and control of spending, accounting of transactions, internal control and internal audit, final audit and beruju settlement, and responsibility of officials.
- Fiscal accountability: spending only within approved budget and authority, keeping proper accounts, reporting on time and settling beruju.
- A 2081 amendment added rules such as early resource estimates, presenting budget principles to Parliament in advance and defining LMBIS.
4. Key facts at a glance
| Item | Fact |
|---|---|
| Main law | Financial Procedures and Fiscal Accountability Act, 2076 |
| Rules | Financial Procedures and Fiscal Accountability Rules, 2077 |
| Treasury and accounts | Financial Comptroller General Office (FCGO) |
| Final audit | Office of the Auditor General (Articles 240–241) |
| Parliament’s check | Public Accounts Committee |
5. Roles under the Act
- Accounting officer: secretary of the ministry, responsible for the budget and beruju.
- Responsible officer: head of office who spends the budget.
- Internal audit: done by the treasury and accounts controller office.
- Final audit: done by the Auditor General.
6. How this topic is asked in the exam
Objective questions ask the year of the Act, the meaning of accounting and responsible officer and the bodies involved in audit. Subjective questions ask about the causes of beruju and fiscal discipline.
📌 Key points to remember
- Internal audit by Treasury and Accounts Controller Office; final audit by the Auditor General (Article 241).
- Beruju = irregular amount pointed out in audit; settle within 35 days of the preliminary report.
- Beruju types: recoverable, to be regularised, advance, principled.
- Beruju lagat = register; sampariksan = examining responses to clear beruju.
- FPFA Act 2076 (authenticated 2076 Asoj 24; Rules 2077) replaced the Financial Procedures Act 2055.
- Accounting officer (लेखा उत्तरदायी अधिकृत) vs responsible person (जिम्मेवार व्यक्ति).
📝 Quiz
Test yourself: Financial Procedures and Fiscal Accountability Act, 2076
50 questions on Auditing (लेखापरीक्षण), Beruju (बेरुजु) and Financial Procedures and Fiscal Accountability Act, 2076. Each attempt picks 25 at random.
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