The report by the Comptroller of the Currency on Budget Director Bert Lance's financial affairs will be presented in two parts, The Washington Post has learned.

Part 1, composed of a summary of the various transactions in question along with comment from the Comptroller's staff will be completed by Wednesday night. It is expected to be made public Thursday.

Part II will probably be ready by Friday and will consist primarily of exhibits. It, too, is likely to be made public.

(United Press International reported yesterday that the report would be a summary of facts. "There will be no recommendation for proscution, nor a finding of guilt or innocence," UPI quoted a source as saying.)

In another development related to the Lance probe, Richard L. Thornburgh, former assistant attormey general in the criminal division at Justice, said yesterday that he had determined last December that criminal allegations against Lance for check overdrafts were not "prosecutable."

Thornburgh, now practicing law in Pittsburgh, said in a telephone interview that he had ordered two senior attorneys in the criminaldivision to review the handling of the case.

It had been referred to the Justice Department by the Comptroller's office. Bank examiners, reviewing the books of Calhoun First National Bank in Calhoun (Ga.), which Lance headed.discovered overdrafts amounting to about $150,000. The checks, which reportedly were repaid with interest, were in part used to help finance Lance's unsuccessful 1974 bid for the Georgia gubernatorial nomination.

The referral from the Comptroller came in March, Thornburgh said, and was passed along the U.S. Attorney in Atlanta. Nothing happened in the case until Dec. 1, 1976, two days before lance was nominated Budget Director, when the case was terminated by the U.S.Attorney.

The timing bothered him, Thornburg said. He then ordered the review by Deputy Assistant Attorney General John C. Keeney and Mark Richzrd, chief of the criminal frauds section.

Thornburg said they found that "There was nothing irregular in the handling of the case." Moreover, said Thornburgh, the two concludedthat. "There had been insufficient criminal potential to go forward with the suit."