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There
shall be an Auditor-General of Nepal who
shall be appointed by His Majesty on the recommendation
of the Constitutional Council. |
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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. |
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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. |
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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. |
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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.
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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. |
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| 100.
Functions, Duties and Powers of the Auditor-General:
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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. |
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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. |
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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. |
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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. |
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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.
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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. |
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