Office of the Auditor General (Nepal)


Office of the Auditor General is a constitutional body and the supreme audit institution of Nepal. It derives its mandate from Article 241 of the Constitution of Nepal and Audit Act, 2075. The Auditor General is empowered to undertake audits of Office of the President and Vice-President, Supreme Court, Federal Parliament, Provincial Assemblies, Provincial Governments, Constitutional bodies or their offices, courts, the Office of the Attorney General and the Nepal Army, Nepal Police and Armed Police as well as of all other government offices and courts with due consideration given to the regularity, economy, efficiency, effectiveness and the propriety of government expenditures.

Auditor General

According to Article 240 of the Constitution of Nepal, the Auditor General is appointed by the President on the recommendation of the Constitutional Council for a single term of six years. The current Auditor General, Tanka Mani Sharma, was appointed on May 22, 2017.

Organization and Structure

In addition to the Auditor General, there are 614 staff members in the Office of the Auditor General. These staff members are 4 Deputy Auditor General, 14 Assistant Auditor Generals, Directors, Audit Officers, Audit superintendents, Audit Inspectors and support staff. The majority of the staff are members of the Audit Service of the Nepal Civil Service who are chosen through an open competitive exam of the Public Service Commission. The office is divided into four divisions each headed by a Deputy Auditor General. Under the divisions are 14 General Directorates which is further divided into 27 sector wise Directorates.
TitleRankNumber
Deputy Auditor GeneralSpecial Class Officer4
Assistant Auditor GeneralGazetted First Class Officer14
DirectorGazetted Second Class Officer86
Audit OfficerGazetted Third Class Officer255
Audit SuperintendentNon-Gazetted First Class Officer130
Audit InspectorNon-Gazetted First Class Officer16

Divisions

The Auditor General submits an annual report which includes an opinion regarding the financial statements of the Government of Nepal to the President as per Article 294 of the Constitution of Nepal. The President then presents the report for discussion to the Federal Parliament, through the Prime Minister.