Formed 1958 Employees 448 | Headquarters Babarmahal, Kathmandu Website oagnep.gov.np | |
Annual budget NRs 1.9 million (charged) & NRs 519.9 million (appropriated) for FY 2016-17 Constitutional Body executive Sukdev Khatry, Acting Auditor General | ||
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 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.
Contents
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. 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.
Divisions
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.