240.
Auditor General: (1) There shall be an Auditor General of
Nepal.
(2) The
President shall, on the recommendation of the Constitutional
Council,
appoint the Auditor General.
(3) The term of
office of the Auditor General shall be six years from the
date of
appointment.
(4)
Notwithstanding anything contained in clause (3), the office of the
Auditor General
shall be vacant in any of the following circumstances:
(a) if he or
she tenders resignation in writing to the President,
(b) if he or
she attains the age of sixty-five years,
(c) if a motion
of impeachment is passed against him or her under
Article 101,
(d) if he or
she is removed from office by the President on
recommendation
of the Constitutional Council on grounds of
his or her
inability to hold office and discharge the functions
due to physical
or mental illness,
(e) if he or
she dies.
(5) The Auditor
General appointed under clause (2) shall not be eligible
for
reappointment.
(6) A person
shall be eligible to be appointed as the Auditor General if
he or she
possesses the following qualification:
(a) having served
in the Special Class of the Government of
Nepal or having
at least twenty years of experiences in audit
related work,
after having obtained a bachelor's degree in
management,
commerce or accounting from a recognized
university or
having passed a chartered accountancy
examination,
145
(b) not being a
member of any political party at the time of
appointment,
(c) having
attained the age of forty five years, and
(d) being of
high moral character.
(7) The
remuneration and conditions of service of the Auditor General
shall be as
provided for in the Federal law. The remuneration and conditions of
service of the
Auditor General shall not, so long as he or she holds office, be
altered to his
or her disadvantage.
Provided that this
provision shall not apply in cases where a state of
emergency is
declared because of extreme economic disarrays.
(8) A person
once appointed as the Auditor General shall not be eligible
for appointment
in another government service.
Provided that
nothing in this clause shall be deemed to be a bar to the
appointment to
any political position 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, opinion or
recommendation
after carrying out a study or research on any subject.
241.
Functions, duties and powers of Auditor-General: (1)
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.
(2) The Auditor
General shall be consulted in the matter of appointment
of an auditor
to carry out the audit of a corporate body of which the Government
of Nepal or
State Government owns more than fifty percent of the shares or assets.
146
The Auditor
General may also issue necessary directives setting forth the
principles for
carrying out the audit of such corporate body.
(3) The Auditor
General shall, at all times, have power to examine any
books of
accounts for the purpose of carrying out the functions under clause (1). It
shall be the
duty of the concerned chief of office to provide all such documents
and information
as may be demanded by the Auditor General or any of his or her
employees.
(4) The
accounts to be audited pursuant to clause (1) shall be maintained
in the form
prescribed by the Auditor General, as provided for in the Federal law.
(5) In addition
to the accounts of the offices mentioned in clause (1), the
Federal law may
also require the accounts of any other offices or bodies to be
audited by the
Auditor General.
No comments:
Post a Comment