57th Annual Report of the Auditor General, 2077 Summary

57th Annual Report of the Auditor General, 2077 Summary PDF

Auditor General’s Annual Report 2077 PDF

Legal Provision – Under the Article 241 of the Constitution of Nepal, the Auditor General
(AG) has been mandated to carry out the audits of all government offices of the federation
and provinces, local levels and other institutions as specified by laws in accordance with the
methods as prescribed in law with due regard to, inter alia, the regularity, economy,
efficiency, effectiveness and the propriety thereof; and all Constitutional Bodies are required
to submit their annual reports t o the President in accordance with the Article 294 of the
Constitution. The Audit Act, 2019 stipulates the methodology, scope and the audit matters
pertaining to the Federal Provincial and Local Government as well as wholly and
substantially owned corporate bodies of Government of Nepal are to be determined by
Auditor General. Audits have been carried out in conformity with the legal mandate as
conferred by the Constitution and the Audit Act.

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