The Office of the Auditor General (OAG) was established with the appointment of the first Auditor General as per the Constitution of the Kingdom of Nepal, 1958. Prior to establishment of OAG, the institution named Kumari Chowk Adda used to review the government accounts. It is assumed that Kumari Chowk was established in the year 1769 with the aim of strengthening administrative system after the unification of Nepal. It is also anticipated that there was also existence of audit institution prior to unification.
According to the Constitution of Nepal, on the recommendation of the Constitutional Council, the President appoints the Auditor General. The functions, duties and powers of the Auditor General are specified in the Constitution (Part 22 ).
Our vision is to strive to be a credible institution in promoting accountability, transparency and integrity for the benefit of the people. The mission is to provide independent and quality audit service to assure our stakeholders that the public funds are efficiently used.
The accounts of all Federal and State Government Offices including the Office of the President, Office of the Vice-President, Supreme Court, Federal Parliament, State Assembly, State Government, Local level, Constitutional Bodies and Offices thereof, Courts, Office of the Attorney General, Nepal Army, Nepal Police and Armed Police Force, Nepal shall be audited by the Auditor-General in accordance with law, having regard to, inter alia, the regularity, economy, efficiency, effectiveness and the propriety thereof.