- Type
- Act
- Year
- २०७५ BS · 2019 AD
- Status
- In force
- Category
- खण्ड १: संवैधानिक निकाय तथा सुशासन · Volume 1: Constitutional Body and Good Governance
- Official text
- Official page Official text (PDF)
Analysis drawn from official reports, court rulings and published research, each cited. Figures are being double-checked against the source documents; corrections are welcome.
What does it do?
- The Auditor General carries out the final audit of every government office (including the offices of the President and Vice-President, the courts, Parliament, provincial assemblies and governments, constitutional bodies, the Army and the police), of every organised body wholly owned by the federal, provincial or local governments, and of any other body a federal law assigns to the Auditor General. The responsible official of each such body must submit its income and expenditure accounts and financial statements for that audit.संघ, प्रदेश र स्थानीय तहका सबै सरकारी कार्यालय (राष्ट्रपति र उपराष्ट्रपतिको कार्यालय, अदालत, संसद्, प्रदेश सभा र सरकार, संवैधानिक निकाय, सेना र प्रहरीसमेत), सरकारको पूर्ण स्वामित्व भएका संगठित संस्था र सङ्घीय कानूनले तोकेका अन्य निकायको अन्तिम लेखापरीक्षण महालेखापरीक्षकले गर्छन्। यी निकायका जिम्मेवार पदाधिकारीले आय–व्ययको लेखा र आर्थिक विवरण पेश गरी लेखापरीक्षण गराउनुपर्छ। Nepal Law Commission (lawcommission.gov.np), consolidated official text Section 2(छ), Section 3, pp. 2
- Besides financial audit, the Auditor General may choose subjects for performance, information-technology, environmental, gender and other audits, looking at regularity, economy, efficiency, effectiveness and propriety. A body in which governments own more than 50 percent may appoint its own auditor, but must consult the Auditor General on the appointment and send a copy of the audit report to the Auditor General, who can issue binding directions on errors found.वित्तीय लेखापरीक्षणबाहेक महालेखापरीक्षकले नियमितता, मितव्ययिता, कार्यदक्षता, प्रभावकारिता र औचित्यका आधारमा छानेका विषयमा कार्यमूलक, सूचना प्रविधि, वातावरणीय, लैङ्गिक लगायतका लेखापरीक्षण गर्न सक्छन्। सरकारको पचास प्रतिशतभन्दा बढी स्वामित्व भएको संस्थाले आफैँ लेखापरीक्षक नियुक्त गर्न सक्छ, तर नियुक्त गर्दा महालेखापरीक्षकको परामर्श लिनुपर्छ र प्रतिवेदनको प्रति महालेखापरीक्षकलाई पठाउनुपर्छ; त्रुटि देखिए महालेखापरीक्षकले दिएको निर्देशन पालना गर्नुपर्छ। Nepal Law Commission (lawcommission.gov.np), consolidated official text Section 5, pp. 2–3; Section 11, p. 7; Section 19(3), p. 9
- The Auditor General may at any time require officials to produce accounts and documents, and may examine grant-funded programmes and the contractors and suppliers doing government work. Where obstruction, failure to have accounts audited, or failure to keep accounts in the approved format occurs, the Auditor General may write to the relevant body to take departmental or other legal action against the responsible official, and that body must act and report back.महालेखापरीक्षकले जुनसुकै बेला जिम्मेवार पदाधिकारीलाई लेखासम्बन्धी कागजात पेश गर्न लगाउन, अनुदानबाट चलेका कार्यक्रम तथा सरकारी काम गर्ने निर्माण व्यवसायी र आपूर्तिकर्ताको कागजात जाँच्न सक्छन्। लेखापरीक्षण नगराउने, कागजात नदिने, स्वीकृत ढाँचामा लेखा नराख्ने वा लेखापरीक्षणमा बाधा पुर्याउनेलाई विभागीय वा अन्य कानूनी कारबाही गर्न सम्बन्धित निकायलाई लेखी पठाउन सकिन्छ र सो निकायले कारबाही गरी जानकारी दिनुपर्छ। Nepal Law Commission (lawcommission.gov.np), consolidated official text Section 12, pp. 7–8; Section 23, p. 10; Section 25, p. 11
- The Auditor General's annual report to the President (under Article 294 of the Constitution) must include the year's work, a summary of major findings, the status of implementation of earlier audit reports and needed reforms; separate reports on each province may be submitted to the Province Head, and all reports must be made public. Every rural and urban municipality must be audited by the Auditor General and must table and discuss its audit report in its assembly.संविधानको धारा २९४ अनुसार राष्ट्रपतिसमक्ष पेश हुने वार्षिक प्रतिवेदनमा वर्षभरिको काम, लेखापरीक्षणका प्रमुख व्यहोरा, अघिल्ला प्रतिवेदनको कार्यान्वयन स्थिति र आवश्यक सुधार खुलाउनुपर्छ; प्रत्येक प्रदेशको छुट्टै प्रतिवेदन प्रदेश प्रमुखसमक्ष पेश गर्न सकिन्छ र सबै प्रतिवेदन सार्वजनिक गर्नुपर्छ। हरेक गाउँपालिका र नगरपालिकाले महालेखापरीक्षकबाट लेखापरीक्षण गराई प्रतिवेदन गाउँसभा वा नगरसभामा पेश गरी छलफल गर्नुपर्छ। Nepal Law Commission (lawcommission.gov.np), consolidated official text Section 19, pp. 9–10; Section 20, p. 10
- Implementing audit reports is the duty of the responsible official of the audited body; the Auditor General may set deadlines, ask for progress reports and re-examine. The audited body must take legal action on the errors and irregular amounts (beruju) the audit finds. The Act replaced the Audit Act, 2048.लेखापरीक्षण प्रतिवेदन कार्यान्वयन गर्नु सम्बन्धित जिम्मेवार पदाधिकारीको कर्तव्य हो; महालेखापरीक्षकले समयसीमा तोक्न, प्रगति विवरण माग्न र पुनः जाँच गर्न सक्छन्। लेखापरीक्षणमा देखिएका त्रुटि र बेरुजुमा सम्बन्धित निकायले कानूनबमोजिम कारबाही गर्नुपर्छ। यस ऐनले लेखापरीक्षण ऐन, २०४८ खारेज गरेको हो। Nepal Law Commission (lawcommission.gov.np), consolidated official text Sections 21–22, p. 10; Section 30, p. 11
Gaps, loopholes and improvement ideas
- Unclear The Auditor General's 63rd Annual Report found that, although Section 20 requires each municipality's audit report to be tabled and discussed in its assembly, most local governments had not yet made their own laws on discussing reports and settling irregularities, leaving the procedure unclear; some settled beruju through an accounts committee and others directly in the assembly. Outstanding local-level beruju stood at Rs 2 kharba 20 arba 47 crore (about Rs 2.2 trillion) after FY 2081/82.महालेखापरीक्षकको ६३औँ वार्षिक प्रतिवेदनअनुसार दफा २० ले लेखापरीक्षण प्रतिवेदन गाउँसभा वा नगरसभामा छलफल गर्नुपर्ने भने पनि अधिकांश स्थानीय तहले प्रतिवेदन छलफल र बेरुजु फस्र्योटसम्बन्धी कानून बनाएका छैनन्, जसले गर्दा प्रक्रिया अस्पष्ट छ; कतिपयले लेखा समितिमार्फत र कतिपयले सोझै सभाबाट बेरुजु नियमित गरेका छन्। आर्थिक वर्ष २०८१/८२ पछि स्थानीय तहको अद्यावधिक बेरुजु रु. २ खर्ब २० अर्ब ४७ करोड पुगेको छ। Office of the Auditor General, Nepal · Nepal Law Commission (lawcommission.gov.np), consolidated official text OAG 63rd report, local-level chapter, paras 55–55.3, PDF p. 978 (printed p. 924); Act Section 20, p. 10
- Not enforced The same report lists 22 local governments that had not had a total of 24 fiscal years audited despite the Section 20 duty — some back to FY 2075/76 (for example Janakpurdham Sub-Metropolitan City and Likhu Tamakoshi Rural Municipality) — and 31 more (including Birgunj and Bharatpur metropolitan cities) whose FY 2081/82 records were not submitted after the Bhadra 23–24, 2082 unrest.सोही प्रतिवेदनअनुसार दफा २० को दायित्व हुँदाहुँदै २२ स्थानीय तहले कुल २४ आर्थिक वर्षको लेखापरीक्षण गराएका छैनन् — कतिपयको २०७५/७६ देखि (जस्तै जनकपुरधाम उपमहानगरपालिका, लिखु तामाकोशी गाउँपालिका) — र २०८२ भदौ २३–२४ को आन्दोलनपछि वीरगञ्ज र भरतपुर महानगरपालिकासहित थप ३१ स्थानीय तहको २०८१/८२ को स्रेस्ता पेश भएन। Office of the Auditor General, Nepal · Nepal Law Commission (lawcommission.gov.np), consolidated official text OAG 63rd report, local-level chapter, paras 56.1–56.2, PDF pp. 978–979 (printed pp. 924–925); Act Sections 20 and 25, pp. 10–11
Ideas to fix it
- The Auditor General recommends that local governments make clear legal provisions on forming accounts committees, their remit, and the method and process for settling irregularities.स्थानीय तहले लेखा समितिको गठन, कार्यक्षेत्र, बेरुजु फस्र्योटको विधि र प्रक्रियासहित स्पष्ट कानूनी व्यवस्था गर्नुपर्ने महालेखापरीक्षकको सुझाव छ। Proposed by: Office of the Auditor General (63rd Annual Report) Office of the Auditor General, Nepal
Where does it conflict with other laws?
No conflict with another law is documented in the sources we have reviewed so far.