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6. Summary of position fund (AGF No.–16)
7 Statement of budget sheet (AGF No.–17)
8. Statement of outstanding payment (AGF No.–18)
9. Monthly report of security deposit (AGF No.–19)
10. Statement of monthly report (AGF No.–25)

For miscellaneous record and report

1. Cash payment slip and cash receipt control (AGF No.–7)
2. Inquiry letter (AGF No. 12)
3. Statement of annual program (AGF No.–20)
4. Requisition form for four month release (AGF No.–21)

Office of Auditor General
The Office of the Auditor General of Nepal was established on 2016/03/15 B.S. [29 June,
1959 A.D.] after the appointment of auditor general pursuant to the then constitution.
The Office of the Auditor General (OAG) was established with the appointment of
the first auditor general as per the constitution of the Kingdom of Nepal, 1958. Prior
to establishment of office of auditor general, the institution named Kumari Chowk
Adda used to review the government accounts. It is assumed that Kumari Chowk
was established in the year 1769 with the aim of strengthening administrative system
after the unification of Nepal. It is also anticipated that there was also existence of
audit institution prior to unification.

According to the Constitution of Nepal, on the recommendation of the constitutional
council, the president appoints the auditor general. The functions, duties and powers
of the auditor general are specified in the Constitution(Part 22 ) which are as follows :
1. The accounts of all Federal and State Government Offices including the Office of
the President, Office of the Vice-President, Supreme Court, Federal Parliament,
State Assembly, State Government, Local level, Constitutional Bodies and
Offices thereof Courts, Office of the Attorney General, Nepal Army, Nepal
Police and Armed Police Force, Nepal shall be audited by the Auditor-General
in accordance with law, having regard to the regularity, economy, efficiency,
effectiveness and the propriety thereof.
2. The Auditor General shall be consulted in the matter of appointment of an
auditor to carry out the audit of a corporate body of which the Government
of Nepal or State Government owns more than fifty percent of the shares or
assets. The Auditor General may also issue necessary directives setting forth the
principles for carrying out the audit of such corporate body.
3. The Auditor General shall, at all times, have power to examine any books of

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