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Rule 87
Obligation to keep central accounts
According to this regulation, central accounts shall be kept as follows based on the details received from the relevant office and the Treasury and Accounts Controller's Office:-
(a) If there is a department, the department and if there is no department, the relevant ministry or constitutional body and agency shall keep the central account.
(b) The ministry having a department shall take the central financial statement from the department every four months and the ministry without a department and the constitutional organs and bodies shall prepare the central statement of the office by themselves. The department also has to prepare the central financial statement of the office under it and submit it to the ministry.
(c) In order to assess the status of budget implementation for the current financial year, each ministry and constitutional organs and agencies should prepare revised estimates and send them to the Comptroller General's Office in the month of April.
(d) In keeping the central account as per Clause (a), keep the account in such a way that the annual budget, transfer of resources, transfer of funds, disbursements, expenses, in-kind assistance, direct payment, turnkey basis assistance, technical and other assistance and the donor organization and type of the source of the funds to be enrolled are disclosed. and financial statement including such details should be prepared and sent to the Comptroller General's office within the next month after the quarterly payment.
(e) The Office of the Comptroller General of Accounts shall prepare the annual central statement of disbursements and expenses towards revenue, bonds and cash on the basis of the statements received from the Offices of the Controller of Funds and Accounts.
(f) When the ministry prepares the annual central statement, the cash disbursements and expenses have been reconciled with the office of the Comptroller General, together with the details as per sub-rule (2) of rule 85 and prepare the central annual financial statement under the ministry to the Auditor General's department and the Comptroller General's office within the middle of Kartik. Must be submitted.
(g) After receiving the statement as per Clause (f) from the Ministry, the Office of the Comptroller General shall keep a central account of cash, direct payments and in-kind assistance or loans and prepare an integrated annual financial statement and submit it to the Office of the Auditor General before the end of January.
(a) If there is a department, the department and if there is no department, the relevant ministry or constitutional body and agency shall keep the central account.
(b) The ministry having a department shall take the central financial statement from the department every four months and the ministry without a department and the constitutional organs and bodies shall prepare the central statement of the office by themselves. The department also has to prepare the central financial statement of the office under it and submit it to the ministry.
(c) In order to assess the status of budget implementation for the current financial year, each ministry and constitutional organs and agencies should prepare revised estimates and send them to the Comptroller General's Office in the month of April.
(d) In keeping the central account as per Clause (a), keep the account in such a way that the annual budget, transfer of resources, transfer of funds, disbursements, expenses, in-kind assistance, direct payment, turnkey basis assistance, technical and other assistance and the donor organization and type of the source of the funds to be enrolled are disclosed. and financial statement including such details should be prepared and sent to the Comptroller General's office within the next month after the quarterly payment.
(e) The Office of the Comptroller General of Accounts shall prepare the annual central statement of disbursements and expenses towards revenue, bonds and cash on the basis of the statements received from the Offices of the Controller of Funds and Accounts.
(f) When the ministry prepares the annual central statement, the cash disbursements and expenses have been reconciled with the office of the Comptroller General, together with the details as per sub-rule (2) of rule 85 and prepare the central annual financial statement under the ministry to the Auditor General's department and the Comptroller General's office within the middle of Kartik. Must be submitted.
(g) After receiving the statement as per Clause (f) from the Ministry, the Office of the Comptroller General shall keep a central account of cash, direct payments and in-kind assistance or loans and prepare an integrated annual financial statement and submit it to the Office of the Auditor General before the end of January.