Government Accounting and Beruju: Note Quiz

The central body for government accounting in Nepal is the:

• A) FCGO ✔
• B) NRB
• C) IRD
• D) PPMO

Why: The Financial Comptroller General Office (FCGO, महालेखा नियन्त्रक कार्यालय) is the central body for government accounting: it manages the treasury, releases funds and consolidates accounts.

Who does the final audit of government accounts?

• A) Office of the Auditor General ✔
• B) FCGO
• C) Nepal Rastra Bank
• D) CIAA

Why: The Office of the Auditor General (OAG), a constitutional body, does the final audit of all government accounts after the fiscal year ends.

The Auditor General is provided in which article?

• A) Article 240 ✔
• B) Article 238
• C) Article 243
• D) Article 245

Why: Article 240 of the Constitution provides for the Auditor General. Article 241 sets the OAG's functions, such as auditing all government offices.

Internal audit of district offices is done by the:

• A) Treasury and Accounts Controller Office ✔
• B) Supreme Court
• C) Election Commission
• D) Ward office

Why: District-level internal audit is done by the Treasury and Accounts Controller Office (कोष तथा लेखा नियन्त्रक कार्यालय) under the FCGO, during the year.

Authority given to an office chief to spend the budget is called:

• A) Akhtiyari ✔
• B) Beruju
• C) Farchyaut
• D) Peski

Why: Akhtiyari (अख्तियारी) is the formal authority given to an office chief to spend money from the approved budget, after the Appropriation Act is passed.

A document supporting each payment is a:

• A) Voucher ✔
• B) Tippani
• C) Circular
• D) Notice

Why: Each transaction is first recorded in a voucher (गोश्वारा भौचर), supported by bills, receipts and approval. All other account books are posted from it.

Money given in advance for a task is called:

• A) Peski ✔
• B) Beruju
• C) Akhtiyari
• D) Lilaam

Why: Peski (पेश्की) is an advance given to staff or a contractor for a task. It must be settled later with bills, or the amount becomes beruju.

Irregular or unproven amounts found in audit are called:

• A) Beruju ✔
• B) Peski
• C) Budget
• D) Revenue

Why: Beruju (बेरुजु) means amounts the auditor finds irregular, unsupported or against the rules, for example payments without bills or approval.

Settlement of beruju is called:

• A) Farchyaut ✔
• B) Darta
• C) Lilaam
• D) Bodhartha

Why: Clearing a beruju, by recovering money, submitting documents or regularising it, is called farchyaut (फर्छ्यौट).

Beruju that must be collected back from the responsible person is:

• A) To be recovered ✔
• B) To be regularised
• C) Advance
• D) Revenue

Why: Beruju marked 'to be recovered' (असुल उपर गर्नुपर्ने) must be paid back by the person responsible, because public money was lost or wrongly paid.

Beruju approved after providing missing documents is:

• A) Regularised ✔
• B) Recovered
• C) Auctioned
• D) Cancelled automatically

Why: Beruju 'to be regularised' (नियमित गर्नुपर्ने) is cleared when missing documents or a valid justification are given and the proper authority approves it.

Which committee of Parliament discusses the audit report?

• A) Public Accounts Committee ✔
• B) Finance Committee only
• C) Law Committee
• D) Women Committee

Why: The Public Accounts Committee (PAC) of the House of Representatives discusses the Auditor General's report and asks offices to settle beruju.

The Auditor General submits the annual report to the:

• A) President ✔
• B) Prime Minister
• C) Chief Justice
• D) Finance Minister

Why: The Auditor General submits the annual report to the President, who has it laid before the Federal Parliament through the Prime Minister.

Government accounts in Nepal mainly follow the:

• A) Cash basis ✔
• B) Barter basis
• C) Gold basis
• D) Credit card basis

Why: Nepal's government accounts mainly follow the cash basis, where income and spending are recorded only when cash is received or paid.

All government receipts and payments go through the:

• A) Single Treasury Account ✔
• B) Private bank accounts
• C) Petty cash only
• D) Cooperatives

Why: The Single Treasury Account (TSA, एकल खाता कोष प्रणाली) puts all government receipts and payments through one treasury system, giving real-time cash control.

Which law sets financial procedures for government offices?

• A) Financial Procedures and Fiscal Accountability Act 2076 ✔
• B) Company Act 2063
• C) Labour Act 2074
• D) Banking Act

Why: The Financial Procedures and Fiscal Accountability (FPFA) Act, 2076 sets the rules for budgeting, accounts, internal control and audit in government offices.

A common cause of beruju is:

• A) Missing bills and vouchers ✔
• B) Proper approval
• C) Correct budget head
• D) Settled advances

Why: Missing bills, vouchers or approvals are a very common cause of beruju, because the auditor cannot verify the payment.

Who is responsible for settling beruju on time?

• A) Office chief and accountant ✔
• B) Visitor
• C) Peon only
• D) Ward member

Why: The office chief (as accounting officer) and the accountant are responsible for settling beruju on time, by submitting documents or recovering money.

Advances should usually be settled within:

• A) The fiscal year ✔
• B) Ten years
• C) Never
• D) One day always

Why: Advances (peski) should usually be settled within the fiscal year in which they were given; unsettled ones appear in the maskebari and in the audit.

Unsettled beruju can affect an employee's:

• A) Promotion ✔
• B) Date of birth
• C) Citizenship
• D) Blood group

Why: An employee with unsettled beruju can be held back from promotion and some other benefits until it is cleared.

FCGO prepares:

• A) Consolidated financial statements of the government ✔
• B) Exam results
• C) Election lists
• D) Court orders

Why: The FCGO prepares the consolidated financial statements of the Government of Nepal, combining the accounts of all federal offices.

Treasury management is a role of:

• A) FCGO ✔
• B) PSC
• C) CIAA
• D) Election Commission

Why: Treasury management, meaning managing government cash, the TSA and fund release, is a core role of the FCGO.

Funds are released to offices in the district by the:

• A) Treasury and Accounts Controller Office ✔
• B) DAO
• C) Ward office
• D) Court

Why: Treasury and Accounts Controller Offices in each district release approved funds to government offices and keep district-level accounts.

Government accounts in Nepal mainly follow the cash basis, which means recording when:

• A) Cash is received or paid ✔
• B) Income is earned only
• C) Budget is approved
• D) Audit happens

Why: Under the cash basis, a transaction is recorded only when cash is actually received or paid, not when the bill or right to receive arises (that is the accrual basis).

In Nepali, expenditure authority is:

• A) अख्तियारी ✔
• B) बेरुजु
• C) गोश्वारा
• D) धरौटी

Why: Expenditure authority is अख्तियारी. पेश्की means advance, बेरुजु means audit irregularity, and धरौटी means deposit.

Money must be spent only under:

• A) The approved budget head and programme ✔
• B) Any head the office likes
• C) Private accounts
• D) Next year's budget

Why: Money can be spent only under the approved budget head and programme. Spending under the wrong head or without approval becomes beruju.

In Nepali, voucher is:

• A) गोश्वारा भौचर ✔
• B) बेरुजु लगत
• C) पेश्की
• D) धरौटी

Why: A voucher is गोश्वारा भौचर, the first record of each transaction, prepared with debit and credit entries.

A voucher must be supported by:

• A) Bills, receipts and approval ✔
• B) Only a phone call
• C) Nothing
• D) A rumour

Why: Each voucher must have supporting evidence: bills, receipts and the approval (decision) for the spending. Without them, the auditor raises beruju.

Advance given to contractors must be settled with:

• A) Bills within the set time ✔
• B) Nothing
• C) Promotion
• D) A new advance

Why: An advance given to a contractor must be settled by deducting it from bills within the time set in the contract and rules.

Office accounts are kept in:

• A) Prescribed government accounting forms and registers ✔
• B) Personal diaries
• C) Social media
• D) No records

Why: Office accounts must be kept in the prescribed government accounting forms and registers (म.ले.प. फारम), so all offices record in the same way.

Internal audit suggests:

• A) Corrections during the year ✔
• B) Promotions
• C) Elections
• D) Tax increases

Why: Internal audit, done during the year, points out errors and weaknesses early, so offices can correct them before the final audit.

Final audit happens:

• A) After the year ends ✔
• B) Before the budget
• C) Every day
• D) Never

Why: The final audit by the Office of the Auditor General happens after the fiscal year ends, based on the year's accounts and records.

Who lays the Auditor General's report before Parliament?

• A) The President (has it laid) ✔
• B) The CDO
• C) The ward chair
• D) The bank

Why: The Auditor General's report goes to the President, who has it laid before Parliament through the Prime Minister. It is then discussed by the PAC.

PAC stands for:

• A) Public Accounts Committee ✔
• B) Public Audit Council
• C) Provincial Accounts Centre
• D) Personal Account Card

Why: PAC means Public Accounts Committee, the parliamentary committee that examines the audit report and how public money was spent.

The PAC belongs to the:

• A) House of Representatives ✔
• B) Supreme Court
• C) Election Commission
• D) Ministry of Finance

Why: The Public Accounts Committee is a committee of the House of Representatives in the Federal Parliament.

Spending without approval or budget is a common cause of:

• A) Beruju ✔
• B) Promotion
• C) Revenue
• D) Grant

Why: Spending without proper approval, or beyond the budget, breaks financial rules, so auditors record it as beruju.

Excess payment to a contractor results in:

• A) Beruju ✔
• B) Award
• C) Revenue
• D) Dharauti

Why: Paying a contractor more than the measured work or contract amount is an irregular payment, so it becomes beruju to be recovered.

Not following procurement rules causes:

• A) Beruju ✔
• B) Better audit
• C) Higher budget
• D) Promotion

Why: Breaking public procurement rules, for example splitting purchases to avoid bidding, is a common audit objection and leads to beruju.

Recovered beruju money is deposited in:

• A) The treasury ✔
• B) The auditor's account
• C) The office chief's pocket
• D) A private bank account

Why: Money recovered from beruju is deposited back into the government treasury, because it belongs to the public fund.

In Nepali, 'to be recovered' beruju is:

• A) असुल उपर गर्नुपर्ने ✔
• B) नियमित गर्नुपर्ने
• C) सैद्धान्तिक
• D) पेश्की

Why: 'To be recovered' beruju is असुल उपर गर्नुपर्ने: the amount must be collected back from the responsible person.

In Nepali, 'to be regularised' beruju is:

• A) नियमित गर्नुपर्ने ✔
• B) असुल उपर गर्नुपर्ने
• C) धरौटी
• D) अमानत

Why: 'To be regularised' beruju is नियमित गर्नुपर्ने: it can be cleared with documents or justification approved by the proper authority.

Regularised beruju is approved by:

• A) The proper authority after documents or justification ✔
• B) Anyone
• C) The contractor
• D) The citizen

Why: Beruju is regularised only when the proper authority accepts the documents or justification given, as set in the financial rules.

Who is responsible for settling beruju on time?

• A) The office chief and the accountant ✔
• B) The citizen
• C) The visitor
• D) The driver

Why: The office chief and the accountant must settle beruju on time, because the office chief is the accounting officer for that office's spending.

Unsettled beruju can block an employee's:

• A) Promotion ✔
• B) Birthday
• C) Citizenship
• D) Voting

Why: Unsettled beruju can block an employee's promotion, which pushes staff to clear their beruju quickly.

Unsettled beruju may lead to:

• A) Legal action ✔
• B) Reward
• C) Leave
• D) Bonus

Why: If beruju is not settled, the amount can be recovered as a government due, and legal action can be taken against the responsible person.

Assistant-level staff help in:

• A) Preparing vouchers and advance records ✔
• B) Approving the national budget
• C) Appointing the Auditor General
• D) Making laws

Why: Assistant-level staff such as Kharidar and Nayab Subba help prepare vouchers, keep advance records and maintain account registers.

The FPFA Regulation is of:

• A) 2077 ✔
• B) 2064
• C) 2055
• D) 2050

Why: The Financial Procedures and Fiscal Accountability Regulation is of 2077, made under the FPFA Act, 2076.

Computerised accounting systems record:

• A) Budget, expenditure and revenue electronically ✔
• B) Only attendance
• C) Only weather
• D) Only exam marks

Why: Computerised systems such as CGAS (federal) and SuTRA (local) record budget, expenditure and revenue electronically, which makes reporting faster.

TSA makes cash management:

• A) Transparent ✔
• B) Hidden
• C) Slower
• D) Impossible

Why: The Single Treasury Account shows all government cash in one system, which makes cash management transparent and easier to control.

The main purpose of government accounting is to:

• A) Keep proper records of public money ✔
• B) Hide spending
• C) Delay payments
• D) Avoid audit

Why: Government accounting keeps proper records of public money, so spending can be checked, audited and reported to Parliament and the public.