The
Interim Constitution of
PART 12
AUDITOR GENERAL
122. Auditor General:
(1) There shall be an Auditor General of
(2) The
Prime Minister shall, on the recommendation of the Constitutional Council,
appoint the Auditor General.
(3) The term of office of the Auditor General
shall be six years from the date of appointment, subject to the proviso to
clause (7).
Provided that-
(a) if before the expiry of his or her term,
the Auditor General attains the age of sixty-five years, he or she shall cease to hold office.
(b) the Auditor General may be removed from
his or her office in like manner and on the like grounds as of a Judge of the
Supreme Court.
(4) The office of the Auditor General shall
be deemed vacant in any of the following circumstances:-
(a) if he or she tenders resignation in
writing to the Prime Minister;
(b) if pursuant to clause (3), his or her term
expires or he or she ceases to hold his or her office;
or
(c) if he or she dies.
(5) No person shall be eligible to be appointed
as the Auditor General unless he or she possesses the following qualification:
(a) having serviced in the Special Class of
the Government of Nepal or having at least twenty years of experiences in audit
related work after having obtained a bachelor's degree in management, commerce
or accounting from a university recognized by the Government of Nepal or having
passed a chartered accountancy examination;
(b) not being a member of any political party
at the time of appointment;
(c) having attained the age of forty five
years; and
(d) being of high moral character.
(6) The remuneration and other conditions of
service of the Auditor General shall be as determined by law. The remuneration
and other conditions of service of the Auditor General shall not, so long as he
or she holds office, be varied to his or her disadvantage.
(7) A person once appointed as the Auditor
General shall not be eligible for appointment in any other government service.
Provided that nothing in this clause
shall be deemed to be a bar to the appointment to any political position or to
any position which has the responsibility of making investigations, inquiries
or findings on any subject, or to any position which has the responsibility of
submitting advice, opinion or recommendation after carrying out a study or
research on any subject.
123. Functions, duties and powers of the
Auditor General:
(1) The accounts of the 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 shall be audited by the Auditor-General
in such manner as may be determined by law, also 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 any corporate
body of which the Government of Nepal owns more than fifty percent of the
shares or the 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 accounts for the purpose of carrying out the
functions stipulated in 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, subject to the laws in force, be maintained in such form as
may be prescribed by the Auditor General.
(5) In addition to the accounts of the
offices referred to in clause (1) above, the law may also require that the
accounts of any other office or institution be audited by the Auditor General.
124. Annual Report:
(1) The Auditor General shall submit to the
President an annual report on the works he or she has performed; and the
President through the Prime Minister shall arrange to table such report to the
Legislature-Parliament.
(2) The annual report to be submitted
pursuant to clause (1) shall set out, inter alia, the details of bodies
audited by the Auditor General throughout the year, situation of irregular
amounts, attempts made to settle such irregular amounts and achievements made
on the settlement of irregular amounts, and reforms to be made in the future in
respect of auditing.