Jump to content

Office of the Auditor General (Nepal)

From Wikipedia, the free encyclopedia

This is an old revision of this page, as edited by 113.199.145.40 (talk) at 12:15, 8 November 2016. The present address (URL) is a permanent link to this revision, which may differ significantly from the current revision.

Office of the Auditor General
महालेखा परीक्षकको कार्यालय
Constitutional Body overview
Formed1958
HeadquartersBabarmahal, Kathmandu
Employees448
Annual budgetNRs 1.9 million (charged) & NRs 519.9 million (appropiated) for FY 2016-17[1]
Constitutional Body executive
  • Sukdev Khatry, Acting Auditor General
Websiteoagnep.gov.np

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 audit of the accounts of the Office of the President and Vice-President, Supreme Court, the 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

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.

Organization and Structure

In addition to the Auditor General, there are 448 staff members in the Office of the Auditor General (OAG). 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

Divisions

  • Organization development and Management Division
  • Economic and Social Services Division
  • Infrastructure development Division
  • Constitutional Bodies, Security and Local Development 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 legislature, through the Prime Minister.

References

  1. ^ Estimates of Expenditure for FY 2016017 (PDF). Ministry of Finance, Nepal. 2016. pp. 3 and 28. Retrieved 24 September 2016.
  2. ^ http://www.oagnep.gov.np/content.php?id=100
  3. ^ http://www.thehimalayantimes.com/fullNews.phpheadline=Accountability+Nepal+to+strengthen+capacity+of+OAG&NewsID=373037
  4. ^ Office of the Auditor General (2015). "Financial Audit Manual" (PDF). Retrieved 14 July 2016. {{cite journal}}: Cite journal requires |journal= (help)
  5. ^ http://oagnep.gov.np/content.php?id=103
Stub icon

This Nepal-related article is a stub. You can help Wikipedia by expanding it.

Retrieved from "https://en.wikipedia.org/w/index.php?title=Office_of_the_Auditor_General_(Nepal)&oldid=748485247"