Page 191 - Account 10

Office of Auditor General

There is a provision of Auditor General Office in Nepal. Auditor General is the chief of the
office. Auditor General is responsible to check the books of accounts of all the government
offices, constitutional bodies and corporations fully owned or more than 50% shares
owned by government. Functions, duties and powers of the Auditor General as stated
by the Act. Supreme Court, the Legislature Parliament, the Constituent Assembly, the
Commission for the Investigation of Abuse of Authority,
the Office of the Auditor General, the Public Service
Commission, the Election Commission, The National
Human Rights Commission, the Office of the Attorney
General and other offices of the Constitutional Bodies,
the Nepal Army, the Armed Police or Nepal Police, and
all other government offices and courts are audited by the
Auditor General in manner as maybe determined by law,
also having regard to the regularity, economy, efficiency,
effectiveness and the propriety thereof. Office of Auditor General
King Mahendra appointed the Auditor General on 16 Ashadh, 2016 B.S. for the first
th
time in Nepal. Now, as per the provision made as section 22 of the Constitution of Nepal
2072, the Auditor General is appointed by the President on the recommendation of
Constitutional Council for 6 years.
The Auditor General is responsible for preparing and presenting the audited financial
reports to the President of the government of Nepal for its final approval after the
completion of each fiscal year.

Key Point The office which performs auditing in Government offices, constitutional
organs and corporations having full or partial ownership of the government
taking the responsibility of maintaining financial accuracy according to the
specified principle is called Office of Auditor General.

Functions, Duties and Rights of the Office of Auditor General
As per the provision made an section 22 of Constitution of Nepal, 2072, the functions,
duties and rights of the Auditor General are as follows:
i. Auditing the books of accounts of all constitutional organs, army, police, government
offices and court.
ii. Prescribing forms for making accounting work uniform and effective.
iii. Auditor general should be consulted while appointing the auditor of all corporations
owned by government at least 5 l% of total shares.
iv. Auditor general should prepare and present report to the head of the state for final
approval. The head of state shall refer that report to the parliament.
v. Auditor general and his subordinates can check the books of accounts at any time for
the purpose of auditing and it is the duty of all government offices to give documents
and information to them.
vi. Auditor general can be made liable to audit the book of accounts of any government
office or institutions by making rules.

190 Aakar’s Office Practice and Accountancy - 10 Government Accounting System 191