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Rule 110
Duties and Duties of Administrative Heads of Constitutional Organs and Agencies and Secretaries of Ministries

(1) In addition to the duties and duties mentioned elsewhere in the Act and these regulations, the duties and duties related to the financial administration of the administrative head of the constitutional organs and bodies and the secretary of the ministry shall be as follows:-
(a) To prepare the budget and program as prescribed by the Budget Direction and National Planning Commission and the Ministry of Finance from time to time and submit it to the relevant agencies,
(b) If the disbursement of any amount of the subordinate office has to be stopped in whole or in part, stop it accordingly and give notice thereof to the Ministry of Finance, the Comptroller General's Office, the relevant Treasury and Accounts Comptroller's Office and the subordinate offices,
(c) Keeping central accounts based on the information received from the Office of the Controller of Funds and Accounts and subordinate offices,
(d) Based on the central accounts prepared in accordance with clause (c), prepare the central financial statement including foreign loans and aid and submit it to the Auditor General's office and have it audited. A copy of such financial statement will also be sent to the Comptroller General's Office,
(e) Budgeting under the sub-headings of revenue allocation expenses, bonds and jinxes established through the audit of the beruju cost will be kept in the approved format and the monthly statement will be sent to the beruju expenditure evaluation and monitoring committee. Sending the annual statement of Beruju Fachhraut to the Comptroller General's office,
(f) If an additional amount has to be arranged for the approved budget amount for the sake of any office or if an amount has to be transferred in excess of its authority, the Ministry of Finance will issue it and send it,
(g) Supervise and monitor the subordinate offices and make them comply with financial discipline and instructions,
(h) To keep information on whether or not the subordinate offices have conducted audits and whether or not they have given the wrong answers on time, whether or not there have been irregularities in the submission of answers or evidence, and to supervise, inspect and monitor them, (i) funds raised under the operation fund and other government aTo send the account of expenses to the Auditor General's Office and the Auditor General's Office,
(j) To perform other actions prescribed by the prevailing law.
(2) Under the responsibility of the accounting responsible officer, the head of the financial administration branch of the constitutional body and agency and the ministry shall have the following duties:-
(a) To supervise and monitor the financial internal control system of subordinate offices as a representative of constitutional organs and agencies and ministries in accordance with this regulation and submit reports at least twice a year,
(b) If it is found during the monitoring of the subordinate offices that the inventory is not in good order or that there is embezzlement or that the reports that are required to be submitted are not submitted regularly or that other prescribed work duties are not followed according to this regulation, then a report is opened to the Accounts Responsible Officer with instructions to follow the provisions of this regulation. and give the same information to the Comptroller General's Office. If necessary, in coordination with the Office of the Controller of Funds and Accounts, freeze the bank account (c) The head of the financial administration branch working in the subordinate offices shall report to the Comptroller General's Office at least once a year after monitoring whether or not he has acted in accordance with this rule.
(3) The head of the financial administration branch working in a department or a division that is not a department shall also fulfill or comply with the work duties mentioned in sub-rule (2) so as to be accountable to the head of the department.