Office of the Auditor General (Nepal)
|महालेखा परीक्षकको कार्यालय|
|Constitutional Body overview|
|Jurisdiction||Government of Nepal|
|Annual budget||NRs 2 million (charged) & NRs 618 million (appropriated) for FY 2017-18|
|Constitutional Body executive||
Office of the Auditor General (OAGN) is a constitutional body and the supreme audit institution of Nepal. It derives its mandate from the Constitution of Nepal and the Audit Act, 2048 (1991 A.D.). The Auditor General is empowered to undertake audits of Office of the President and Vice-President, Supreme Court, Federal Parliament, Provincial Assemblies, Provincial Governments, Constitutional bodies or their offices, courts, the Office of the Attorney General and the Nepal Army, Nepal Police and Armed Police 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.
According to Article 240 of the Constitution of Nepal, the Auditor General is appointed by the President on the recommendation of the Constitutional Council for a single term of six years. The current Auditor General, Mr. Tanka Mani Sharma, was appointed on May 22, 2017.
Organization and Structure
In addition to the Auditor General, there are 448 staff members in the Office of the Auditor General. These staff members are 4 deputy auditors general, 14 assistant auditors general, directors, audit officers, audit superintendents, audit inspectors and support staff. The majority of the staff are members of the Audit Service of the Nepal Civil Service whose members 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 14 General Directorates which is further divided into 27 sector wise Directorates.
|Deputy Auditor General||Special Class Officer||4|
|Assistant Auditor General||Gazetted First Class Officer||14|
|Director||Gazetted Second Class Officer||85|
|Audit Officer||Gazetted Third Class Officer||167|
|Audit Superintendent||Non-Gazetted First Class Officer||82|
|Audit Inspector||Non-Gazetted First Class Officer||25|
- Organization development and Management Division
- Economic and Social Services Division
- Infrastructure development Division
- Constitutional Bodies, Security and Local Development Division
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.
- Estimates of Expenditure for FY 2017018 (PDF). Ministry of Finance, Nepal. 2017. pp. 3 and 28. Retrieved 29 May 2017.
- Office of the Auditor General (2015). "Financial Audit Manual" (PDF). Retrieved 14 July 2016.
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