Nepal 2006 Constitution (reviewed 2012)

Part 12. AUDITOR GENERAL

122. Auditor General

1. There shall be an Auditor-General of Nepal.
2. The President 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
   1. if before the expiry of his or her term, the Auditor General attains the age of sixty-five years, he or she shall retire .
   2. the Auditor General may be removed from his or her office on the same ground and in the same manner as has been set forth for the removal of Judge of the Supreme Court.
4. The office of the Auditor General shall be deemed vacant in any of the following circumstances:
   1. if he or she tenders resignation writing to the President;
   2. if, pursuant to Clause (3), his or her term expires or he or she ceases to hold his or her office; or
   3. 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:
   1. has served 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 accounts from a university recognized by the Government of Nepal or having passed a chartered accountancy examination;
   2. Is not a member of any political party immediately before the appointment;
   3. has attained the age of forty five years; and
   4. possesses 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 altered 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, with due consideration given 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 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 access to the documents concerning the 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 relevant 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), 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 the office has performed; and the President shall arrange to submit such report to the Legislature Parliament, through the Prime Minister.
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 audit.