Office of the Auditor General of Nepal
OAG
Summary
The Auditor General of Nepal is constitutionally established under Articles 241-244 of the Constitution of Nepal (2015) and governed by the Auditor General Act, 2075 BS (2018 AD). The Auditor General is recommended by the Constitutional Council and appointed by the President for a 6-year term or until age 65, whichever is earlier, and may be removed only through the same process as a Supreme Court justice. The office audits all government financial transactions across federal, provincial, and local levels and submits annual reports to the President for presentation to Parliament. Full statutory access to all accounts and documents is provided under the Act.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | 6 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Auditor General Act, 2075 BS (2018 AD); Constitution of Nepal (2015), Arts. 241-244
- Citation
- Constitution of Nepal (2015), Arts. 241-244; Auditor General Act, 2075 BS (2018 AD)
- Full text
- Full text of law →
Jurisdiction scope
All financial transactions of the Federal Government, Province Governments, local governments, constitutional bodies, courts, and other government-funded entities; final accounts and audit reports submitted to the President.