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The Financial Comptroller General Office (FCGO), as it is known in English, is the main government agency responsible for the treasury operation of the Government of Nepal. This office is under the Ministry of Finance and is headed by the Financial Comptroller General who is a special class officer of the Government of Nepal.
The FCGO is responsible for overseeing all government expenditure against the 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 responsibilities of the FCGO include ensuring 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. The FCGO also manages the distribution of pension to retired government employees and maintains necessary records thereof.
The FCGO is organized into 3 divisions and 15 sections and maintains field offices in 77 districts of the country.