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accounts for the purpose of carrying out the functions under clause (1). It shall
be the duty of the concerned chief of office to provide all such documents and
information as may be demanded by the Auditor General or any of his or her
employees.
4. The accounts to be audited pursuant to clause (1) shall be maintained in the
form prescribed by the Auditor General, as provided for in the Federal law.
5. In addition to the accounts of the offices mentioned in clause (1), the Federal
law may also require the accounts of any other offices or bodies to be audited
by the Auditor General.

Audit Objectives and Policies

Audit objectives and policies of the Office of the Auditor General are:

• To promote public accountability and transparency.
• To bring forth economy in the mobilization of public resources and enhance
efficiency.
• To enhance effectiveness of public entities.
• To improve and assure clean practices in the working system of administrative,
financial and managerial system.
• To assist in compliance of the existing laws.

• To encourage abandonment of the discretionary work-style.
• To recommend practical suggestions for improvement by identifying
weaknesses and lacunae in the existing approaches, processes, practices and
legal provisions; and
• To encourage the practice of taking actions against delinquents and rewarding
the excellent performers.

Office of Finance Comptroller General

Financial Comptroller General Office (FCGO) is the main government agency
responsible for the treasury operation of Government of Nepal. This office is under
the ministry of finance and is headed by Financial Comptroller General. Office of
accountant general was established in 2008 BS to keep the record of government revenue
and expenditures. Further it was changed into the Office of Finance Comptroller
General in 2032 B.S. It is involved in giving suggestions, recommendations and
remedial measures regarding problem of financial administration to the government.
It prepares the central accounts on the basis of financial information collected from
various ministries and constitutional bodies. It performs the function of internal audit

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