Nepal 2015 Constitution (reviewed 2016)

PART 22. Auditor General

240. Auditor General

1. There shall be an Auditor General of Nepal.
2. The Auditor General shall be appointed by the President on the recommendation of the Constitutional Council.
3. The term of office of the Auditor General shall be six years from the date of appointment.
4. Notwithstanding anything contained in Clause (3), the office of the Auditor General shall be deemed vacant in the following circumstances:-
   1. if she/he submits a written resignation to the President,
   2. if she/he attains the age of sixty-five,
   3. if a resolution of impeachment is passed against her/him as per Article 101,
   4. If she/he is removed by the President on the recommendation of Constitutional Council for being unable to discharge the duties of her/his office due to physical or mental illness, or
   5. if she/he dies.
5. Auditor General appointed as per Clause (2) shall not be re-appointed.
6. Any person who possesses the following qualifications is eligible to be appointed as the Auditor General:-
   1. holds a Bachelor’s Degree in Management, Commerce or Accounts from a recognized university, or has worked as a Special Class Officer of the Government of Nepal after successfully completing the Chartered Accountants examination, or has at least twenty years experience in the field of auditing,
   2. is not a member of any political party immediately before appointment,
   3. has attained forty-five years of age, and
   4. possesses high moral character.
7. The remuneration and 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 she/he holds office, be altered to her/his disadvantage.Provided that this provision shall not apply in the case of declaration of a State of Emergency due to extreme economic breakdown.
8. A person who has been the Auditor General shall not be eligible for appointment in other Government service.Provided that, nothing in this Clause shall be a bar to appointment to any position of a political nature, 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, opinions or recommendations after carrying out studies or research on any subject.

241. Functions, duties and powers of the Auditor General

1. The accounts of the Office of the President and Vice-President, Supreme Court, the 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 shall be audited by the Auditor General in the manner 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 the appointment of auditors for carrying out the audit of any corporate body of which the Government of Nepal or Provincial Government 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 bodies.
3. The Auditor General shall, at all times, have access to documents concerning the accounts for the purpose of carrying out the functions specified in Clause (1). It shall be the duty of the Head of the office in question to provide all documents or information which may be demanded by the Auditor General or her/his employees.
4. The accounts to be audited pursuant to Clause (1) shall, subject to the Federal law, be maintained in such form as is prescribed by the Auditor General.
5. In addition to the accounts of the offices referred to in Clause (1), the Federal law may also require that the accounts of any other office or institution be audited by the Auditor General.