Financial Comptroller General Office (FCGO) 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.
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 the maintenance of basic accounts keeping of the government through the accounting personnel and staff recruited and administered by it. Its functions also cover conducting the internal audit of revenue and expenditure of the government. Other important responsibilities of 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. It also manages the distribution of pensions to retired government employees and maintains necessary records thereof.