A brief introduction to the office

According to the Constitution of the Kingdom of Nepal, 1959, with the appointment of the first Auditor General of Nepal, the Office of the Auditor General was established with the purpose of carrying out the final audit of the public bodies. The aim of the audit is to safeguard or help protect the country's public resources, as well as audit the regularity, economy, efficiency, effectiveness, and propriety of government activities including government income and expenditure. The Auditor General has an important role in the effective service delivery of public bodies, promoting transparency and accountability in financial activities and establishing good practices. Through the audit report/findings issued by the Auditor General, the Federal Parliament, the Public Account Committee has a practice of parliamentary monitoring regarding the implementation of policies and programs approved by it and the overall activities of the government.

Article 241 of the Constitution of Nepal, 2015 states that all Federal and Provincial Government Offices including the Office of the President, Office of the Vice-President, Supreme Court, Federal Parliament, Provincial Assembly, Provincial Government, Local Level, constitutional bodies and their offices, courts, and security bodies, shall conduct audits on the basis of regularity, economy, efficiency, effectiveness, and propriety. The Auditor General appoints or gives consultation and necessary instructions regarding the appointment of auditors for the audit of state-owned enterprises. The Auditor General has the right to see the documents related to the accounts at any time in the course of the audit. According to federal law, the accounts of any other offices or bodies to be audited by the Auditor General shall be audited by the Auditor-General in accordance with the law. As per the duties and powers of the Auditor General, the accounts of the entities shall be kept in the format prescribed by the Auditor General in accordance with federal law.

In order to fulfill the aforementioned constitutional responsibility, 4 Departments, 18 Directorates- General and 35 Directorates have been established under this office to audit various sectors including infrastructure development, economic and social sectors, security agencies, and provincial and local levels. Based on the nature of the Directorate's work, scope of work, and the number of entities to be audited, necessary manpower at different levels has been assigned in the said Directorate. Currently, this office has a total of 643 posts, including 4 Deputy Auditors (special class), 18 Assistant Auditor Generals (First class), 113 Directors (including experts, law and information technology), and 255 Audit Officers and other supporting staff.