You are viewing the translated version of कारोवारको लेखा राख्ने.
Rule 92
<br> accounting for transactions
Every office shall keep the account of appropriation, revenue, bond, revenue and other income expenditure in the format approved by the office of the Auditor General. The certified documents of accounting should also be kept in a sequential manner.
(2) In the case of projects operated with foreign aid, in addition to the accounts approved as per sub-rule (1), subsidiary accounts as specified by the Comptroller General's Office shall also be kept. On the basis of the auxiliary account maintained in that way, the details required by the donor should be submitted on time.
(3) In-kind assistance, direct payment, turnkey, technical assistance accounting and submission of details shall be as prescribed by the Comptroller General's Office.
(4) Offices shall follow the guidelines issued by the Comptroller General's Office regarding the accounting system from time to time.
(5) The head of the office should check whether the accounting of the transaction is updated or not. If there are other offices under your office, you should go to such office yourself or appoint other employees to conduct internal inspection or inspection.
(6) The Office of the Comptroller General of Accounts and the relevant Controller of Funds and Accounts Office may conduct emergency or time-to-time checks on whether the accounts to be kept in the office are properly maintained or not, whether the account balance is correct or not. If there is a penalty for not keeping the report and account properly checked in this way, it should also be mentioned and sent to the head of the Taluk Office of the concerned office. Thus, within seven days of receiving the report, the taluk office should give instructions to the relevant head of office or take action as needed.
(7) If there is any problem during the examination according to this regulation, the head of the office or the head of the department, if there is no head of the department, the taluk office shall take action as follows and inform the office of the auditor general and the office of the auditor general:-
(a) In case of exemption from levy of levy on cash and goods, levy levy within three days,
(b) Cash and cash equivalentsIn case of causing damage to the Government of Nepal by selling goods, the amount of the loss shall be recovered within fifteen days, and if the recovery is not recovered within fifteen days, it shall be recovered immediately in accordance with the prevailing law.
(2) In the case of projects operated with foreign aid, in addition to the accounts approved as per sub-rule (1), subsidiary accounts as specified by the Comptroller General's Office shall also be kept. On the basis of the auxiliary account maintained in that way, the details required by the donor should be submitted on time.
(3) In-kind assistance, direct payment, turnkey, technical assistance accounting and submission of details shall be as prescribed by the Comptroller General's Office.
(4) Offices shall follow the guidelines issued by the Comptroller General's Office regarding the accounting system from time to time.
(5) The head of the office should check whether the accounting of the transaction is updated or not. If there are other offices under your office, you should go to such office yourself or appoint other employees to conduct internal inspection or inspection.
(6) The Office of the Comptroller General of Accounts and the relevant Controller of Funds and Accounts Office may conduct emergency or time-to-time checks on whether the accounts to be kept in the office are properly maintained or not, whether the account balance is correct or not. If there is a penalty for not keeping the report and account properly checked in this way, it should also be mentioned and sent to the head of the Taluk Office of the concerned office. Thus, within seven days of receiving the report, the taluk office should give instructions to the relevant head of office or take action as needed.
(7) If there is any problem during the examination according to this regulation, the head of the office or the head of the department, if there is no head of the department, the taluk office shall take action as follows and inform the office of the auditor general and the office of the auditor general:-
(a) In case of exemption from levy of levy on cash and goods, levy levy within three days,
(b) Cash and cash equivalentsIn case of causing damage to the Government of Nepal by selling goods, the amount of the loss shall be recovered within fifteen days, and if the recovery is not recovered within fifteen days, it shall be recovered immediately in accordance with the prevailing law.