(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
- if
before the expiry of his term, the Auditor-General attains the
age of sixty five, he shall retire.
- 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:-
- if
he dies; or
- if
his resignation submitted to His Majesty in writing is accepted
by Him; or
- if
pursuant to clause (2) his term expires orhe is removed from his
office.
(4) No
person shall be eligible to be appointed as the Auditor-General unless
he:-
- holds
a Bachelor's Degree from a university recognized by His Majesty's
Government;
- 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;
- is
not a member of any political party immediately before appointment;
and
- 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 findings on
any subject, or to any position which has the responsibility of
submitting advice, opinions or recommendations after carrying out
studies or research on any subject.
( 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 ( I ) 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 (I)
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.
