Every government office spends public money and must keep proper accounts. Assistant-level staff help prepare vouchers, keep advance records and respond to audit. The word beruju, meaning irregularities found in audit, is very common in Lok Sewa papers. This note explains how government accounting works, from budget release to audit and settling beruju.
1. Accounting bodies and system
| Body / system | Role |
|---|---|
| Financial Comptroller General Office (FCGO) | Central body for government accounting, treasury management and consolidated financial statements |
| Treasury and Accounts Controller Office (district) | Releases funds to offices in the district and does internal audit |
| Single Treasury Account (TSA) | All government receipts and payments go through one treasury system, making cash management transparent |
| Computerised accounting systems | Record budget, expenditure and revenue electronically |
| Office of the Auditor General (Article 240) | Constitutional body that does the final audit of all government accounts |
Accounting rules come mainly from the Financial Procedures and Fiscal Accountability Act 2076 and Regulation 2077. Government accounts in Nepal mainly follow the cash basis.
2. From budget to payment
- After the budget is approved, the ministry gives expenditure authority (akhtiyari) to the chief of each office.
- Money is spent only under the approved budget head and programme.
- Each payment is supported by a voucher (gosbara bhauchar) with bills, receipts and approval.
- Advance (peski) given to staff or contractors must be settled with bills within the set time, usually within the fiscal year.
- Office accounts are kept in prescribed government accounting forms and registers.
3. Audit
| Type | Done by | Purpose |
|---|---|---|
| Internal audit | District Treasury and Accounts Controller Office | Checks accounts during the year and suggests corrections |
| Final audit | Office of the Auditor General | Independent audit after the year ends; reports irregularities |
- The Auditor General submits an annual report to the President, who has it laid before the Federal Parliament.
- The Public Accounts Committee (PAC) of the House of Representatives discusses the report and directs action.
4. Beruju and its settlement
- Beruju means amounts or transactions found irregular, unproven or against rules in audit.
- Common causes: spending without approval or budget, missing bills or vouchers, unsettled advances, excess payment, not following procurement rules.
| Type of beruju | How it is settled |
|---|---|
| To be recovered (asuli garnuparne) | Money is recovered from the person responsible and deposited in the treasury |
| To be regularised (niyamit garnuparne) | The proper authority approves it after providing missing documents or justification |
| Unsettled advance (peski) | Advance is cleared with bills or recovered |
- Settlement of beruju is called farchyaut.
- The office chief and the accountant are responsible for settling beruju on time.
- Unsettled beruju can block promotion and may lead to legal action.
5. Types of beruju and how they are settled
| Type | Example | How it is settled |
|---|---|---|
| Recoverable (असुल गर्नुपर्ने) | Overpayment to a contractor | Recover the amount and deposit it |
| Regularisable (नियमित गर्नुपर्ने) | Payment made without full procedure but genuine | Complete the missing documents and get approval |
| Advance (पेस्की) | Advance not cleared by the deadline | Submit bills or refund the advance |
| Documents missing | No bill or receipt in the file | Produce the required documents |
The office must respond to audit queries within 35 days, and the Auditor General’s annual report is submitted to the President, who sends it to the Federal Parliament.
6. Why beruju keeps rising
- Weak internal control and incomplete files.
- Advances not cleared on time.
- Procurement without following the Public Procurement Act.
- Little follow-up on old beruju and frequent staff transfers.
7. How this topic is asked in the exam
Objective items ask the meaning of beruju, types of audit, the constitutional article on the Auditor General (Article 241) and the time to respond to audit queries. Subjective questions ask “What are the causes of increasing beruju and how can it be reduced?” Give causes and practical steps such as strong internal audit and timely settlement.
📌 Key points to remember
- FCGO is the central government accounting body; district treasury offices release funds and do internal audit.
- Single Treasury Account brings all government receipts and payments into one system.
- Expenditure authority (akhtiyari) allows the office chief to spend under budget heads.
- Every payment needs a voucher with bills and approval; advances (peski) must be settled.
- Rules: Financial Procedures and Fiscal Accountability Act 2076 and Regulation 2077.
- Final audit by the Auditor General (Article 240); report goes to the President and Parliament.
- Public Accounts Committee of the House discusses the audit report.
- Beruju: irregular or unproven amounts; settled by recovery or regularisation (farchyaut).
Test yourself: Government Accounting and Beruju
20 questions on Accounting bodies and system, Audit and Beruju and its settlement.