– The Office of the Auditor General of Nepal was established on 2016/03/15 B.S. [29 June, 1959 A.D.] after the appointment of Auditor General pursuant to the then Constitution.
– The constitutional provisions in the matter of appointment of the Auditor General in Nepal and his/her functions, duties and powers are shown in the table below:
|Name of the Constitution||Related Part and Article||Constitutional Provision|
|1. The Nepal Government Statutory Law, 2004 (1947 A.D.)||Part – 6, Article – 62||Shree 3 Maharaj shall appoint a chief auditor to carry out audit of the accounts of income and expenditure of the country. His assumption and removal of/from the office shall be similar to a judge of the high Court.|
|2. The Interim Governance Statute, 2007 (1951 A.D.)||Part – 3, Article – 33|| There shall be a Comptroller Auditor- General who shall be recruited by His Majesty the King with the consultation of Cabinet.
The accounts and ledgers of Nepal Government shall be kept in such a manner as may, with the approval of His Majesty the King, be prescribed by the Comptroller Auditor-General.
|3. The Constitution of the Kingdom of Nepal, 2015 (1959 A.D.)||Part – 8, Article – 61||His Majesty’s the King shall appoint an Auditor-General. He shall not, except on the same grounds and in the same manner as a judge of the Supreme Court, be removed from his office prior to the expiry of his term of office.|
|Article – 62||The accounts and ledgers of all Departments and Offices of the Government and of all courts as well as the offices of the Cabinet, the Secretary of the General Assembly, the Secretary of the House of Representative, the Supreme Court and the Public Service Commission, shall be kept in such a format as may be made with the approval of His Majesty’s Government and in such manner as may be prescribed by the Auditor-General and shall be audited by the Auditor-General; and the Auditor-General and his deputies shall, at all times, be entitled to have access to all documents relating to such accounts.|
|4. The Constitutions of Nepal, 2019 (1962 A.D.)||Part – 12, Article – 75||His Majesty’s the King shall appoint an Auditor-General after consulting, if he so desires, the Privy Council (Raj Sabha). He may be removed from his office on the same grounds and in the same manner as a judge of the Supreme Court.|
|Article – 76||The accounts of all Departments and Offices of the Government and of all the courts as well as the offices of the Supreme Court, the National Panchayat, The Raj Sabha, Public Service Commission and the Election Commission and also the accounts of the Government owned corporate bodies, shall be audited by the Auditor-General in the manner prescribed by law and the Auditor-General and his deputies shall, at all times, be entitled to have access to all documents relating to such accounts.|
|5. The Constitution of Nepal, 2019 (1962 A.D.), third Amendment, 2037 (1980 A.D.)||Article – 75||The inserted provision is – the Auditor-General shall remain in his office up to six years from the date of appointment.|
|Article – 76||The inserted provision is – the Auditor-General shall also audit the accounts of the Prevention of Abuse of Authority Commission as well as the accounts of the Auditor-General and due consideration shall, while carrying out the audits, be given to the regularity, economy, efficiency, effectiveness and the propriety thereof.|
|6. The Constitution of the Kingdom of Nepal, 2047 (1990 A.D.)||Part – 13||Appointment, term of office, jurisdiction and functions, duties and powers.|
|7. The Interim Constitution of Nepal, 2063 (2007 A.D.)||Part – 12||Appointment, term of office, jurisdiction and functions, duties and powers.|
|8. Constitution of Nepal||Part- 22||Appointment, term of office, jurisdiction and functions, duties and powers.|