Office of the Auditor General (Nepal)

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Office of the Auditor General
महालेखा परीक्षकको कार्यालय
Emblem of Nepal.svg
Constitutional Body overview
Formed 1958
Jurisdiction Government of Nepal
Headquarters Babarmahal, Kathmandu
Employees 448
Annual budget NRs 2 million (charged) & NRs 618 million (appropriated) for FY 2017-18[1]
Constitutional Body executive
  • Tanka Mani Sharma, Auditor General

Office of the Auditor General (OAGN) is a constitutional body and the supreme audit institution of Nepal.[2][3] 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.[4]

Auditor General[edit]

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[edit]

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.[5] 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.

Title Rank Number
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

Annual Report[edit]

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.