Office of the Auditor General (OAGN) is a constitutional body and the supreme audit institution of Nepal. It derives its mandate from Article 241 of the Constitution of Nepal and Audit Act, 2075 (2019 A.D.). The Auditor General is empowered to undertake audits of Office of the President and Vice-President, Supreme Court,

Federal Parliament The Parliament of Australia (officially the Federal Parliament, also called the Commonwealth Parliament) is the legislative branch of the government of Australia. It consists of three elements: the monarch (represented by the governor-gen ...

, Provincial Assemblies, Provincial Governments, Constitutional bodies or their offices, courts, the Office of the Attorney General and the

Nepal Army The Nepali Army ( ne, नेपाली सेना, translit=Nēpālī Sēnā), technically the Gorkhali Army ( ne, गोरखाली सेना, translit=Gōrakhālī Sēnā, label=none; see '' Gorkhas''), is the land service branc ...

Nepal Police Nepal Police is the national and primary law enforcement agency of Nepal. It is primarily responsible for maintaining law and order, prevention of crime and crime investigation within the jurisdiction determined by the Constitution of Nepal. ...

and

Armed Police The police are a constituted body of persons empowered by a state, with the aim to enforce the law, to ensure the safety, health and possessions of citizens, and to prevent crime and civil disorder. Their lawful powers include arrest and th ...

as well as of all other government offices and courts with due consideration given to the regularity, economy, efficiency, effectiveness and the propriety of government expenditures.

Auditor General

According to Article 240 of the Constitution of Nepal, the Auditor General is appointed by the

President President most commonly refers to: *President (corporate title) *President (education), a leader of a college or university *President (government title) President may also refer to: Automobiles * Nissan President, a 1966–2010 Japanese ful ...

on the recommendation of the Constitutional Council for a single term of six years. The current Auditor General, Tanka Mani Sharma, was appointed on May 22, 2017.

Organization and Structure

In addition to the Auditor General, there are 614 staff positions in the organization. These consist of 4 Deputy Auditor Generals, 18 Assistant Auditor Generals, Directors, Audit Officers, Audit superintendents, Audit Inspectors and support staff. The majority of the staff are members of the

Audit Service An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...

of the Nepal Civil Service who are chosen through an open competitive exam of the Public Service Commission. The office is divided into four divisions each headed by a Deputy Auditor General. Under the divisions are 18 General Directorates which are further divided into 37 sector wise Directorates.

Divisions

* Governance System Division * Finance and Economy Division * Infrastructure Development Division * Social Service Division

Annual Report

The Auditor General submits an annual report, which includes an opinion regarding the financial statements of the Government of Nepal, to the President as per Article 294 of the Constitution of Nepal. The President then presents the report for discussion to the Federal Parliament, through the Prime Minister.

References

Government of Nepal

Nepal Nepal (; ne, नेपाल ), formerly the Federal Democratic Republic of Nepal ( ne, सङ्घीय लोकतान्त्रिक गणतन्त्र नेपाल ), is a landlocked country in South Asia. It is mai ...

Supreme audit institutions 1958 establishments in Nepal {{Nepal-stub