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The Constitution of the Kingdom of Nepal

Part 13 Auditor-General

Article 99 Auditor-General

(1) There shall be an Auditor-General of the Kingdom of Nepal who shall be appointed by His Majesty on the recommendation of the Constitutional Council.
(2) The term of office of the Auditor-General shall be six years from the date of appointment. He shall be eligible for reappointment: Provided that: -
(a) if before the expiry of his term, the Auditor-General attains the age of sixty five, he shall retire.
(b) he may be removed from his office on the same grounds and in the same manner as has been set forth for the removal of a Judge of the Supreme Court.
(3) The office of the Auditor-General shall be deemed vacant in the following circumstances:
(a) if he dies; or
(b) if his resignation submitted to His Majesty in writing is accepted by Him; or
(c) if pursuant to clause (2) his term expires or he is removed from his office.
(4) No person shall be eligible to be appointed as the Auditor-General unless he: -
(a) holds a Bachelor's Degree from a university recognized by His Majesty's Government;
(b) has worked for at least five years as a special class officer
of His Majesty's government or has-experience in the field of accounting of not less than fifteen years;
(c) is not a member of any political party immediately before appointment; and
(d) has attained the age of forty five.
(5) 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 holds office, be altered to his disadvantage.
(6) A person once appointed to the office of 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 to any position which has the responsibility of submitting advice, opinions or recommendations after carrying out studies or research on any subject.

Article 100 Functions, Duties and Powers of the Auditor-General

(1) The accounts of the Supreme Court, the Parliament, the Raj Parishad, the Commission for the Investigation of Abuse of Authority, the Office of the Auditor-General, the Public Service Commission, the Election Commission, other offices of the Constitutional Bodies, the Royal Nepal Army and the Nepal Police, and all other government offices and courts shall be audited by the Auditor-General in the manner as 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 auditors for carrying out the audit of any corporate body of which His Majesty's Government owns more than fifty percent of the shares or the 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 and his assistants shall, at all times, have access to documents concerning the accounts for the purpose of carrying out the functions stipulated in clause (1) above. It shall be the duty of the concerned office to provide all such documents or information which may be demanded by the Auditor-General or his assistants.
(4) The accounts to be audited pursuant to clause (1) above shall, subject to the relevant law, be maintained in such form as prescribed by the Auditor-General.
(5) In addition to the accounts of the offices referred to in clause (1) above, the law may also require that the accounts of any other office or institution be audited by the Auditor-General.
(6) The Auditor-General shall submit an annual report to His Majesty on the works he has performed. His Majesty shall cause such report to be laid before Parliament.