Financial Comptroller General Office (FCGO) is the main government agency responsible for the treasury operation of Government of Nepal. This office is under the Ministry of Finance and is headed by Financial Comptroller General who is a special class officer of Government of Nepal .
FCGO is responsible for overseeing all government expenditure against budget, tracking revenue collection and other receipts and preparation of consolidated financial statements of the government. Its responsibility also includes ensuring maintenance of basic accounts keeping of the government through the accounting personnel and staff recruited and administered by it. Its functions also cover conducting of the internal audit of revenue and expenditure of the government. Other important responsibility of FCGO include ensure timely repayment of internal and external debts, investing in the loan and equity of public enterprises and maintaining the records related to these financial transactions. It also manages the distribution of pension to retired government employees and maintains necessary records thereof.
The organizational set up of FCGO consists of 3 divisions and 15 sections.
The field level offices under FCGO are spread all over 75 districts of the country. In each district there is a District Treasury Controller Office (DTCO) which is involved in releasing budgets to government offices, budgetory controls and reporting that of. One Pension Office under the FCGO manages the distribution of pension of retired civil servants. Government Dues Recovery Office under the FCGO is responsible for the recovery of government dues.
In addition to this, FCGO also provides accounting cadre staff to about 4500 payment centers under different line ministries. The manpower supplied by FCGO to these payment centers includes senior and junior level officers and accountants. The number of accounting staffs of different ranks for a particular payment center is determined on the basis of nature and volume of financial transactions. The total number of staff administered by FCGO at present is in the range of 5,300.