The Interim Constitution of Nepal, 2063 (2007) - Digital Himalaya

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THE INTERIM CONSTITUTION OF NEPAL, 2063 (2007)AS AMENDED BY THE FIRST TO SIXTH AMENDMENTS(6) The remuneration and other conditions of service of the Auditor Generalshall be as determined by law. The remuneration and other conditions of serviceof the Auditor General shall not, so long as he/she holds office, be altered tohis/her disadvantage.(7) A person once appointed as the Auditor General shall not be eligible forappointment in other Government service.Provided that nothing in this clause shall be a bar to appointment to anyposition of a political nature, or to any position which has the responsibility ofmaking investigations, inquiries or findings on any subject, or to any positionwhich has the responsibility of submitting advice, opinions or recommendationsafter carrying out studies or research on any subject.123. Functions, duties and powers of the Auditor General(1) The accounts of the Supreme Court, Legislature-Parliament, ConstituentAssembly, Commission for the Investigation of Abuse of Authority, AuditorGeneral, Public Service Commission, Election Commission, National HumanRights Commission, Office of the Attorney General and other offices ofconstitutional entities and the Nepal Army and Armed Police and the NepalPolice as well as of all other government offices and courts shall be audited by theAuditor General in the manner determined by law, with due consideration givento the regularity, economy, efficiency, effectiveness and the propriety thereof.(2) The Auditor General shall be consulted in the matter of the appointment ofauditors for carrying out the audit of any corporate body of which the Governmentof Nepal owns more than fifty percent of the shares or assets. The Auditor Generalmay also issue necessary directives setting forth the principles for carrying outthe audit of such corporate bodies.(3) The Auditor General shall, at all times, have access to documents concerningthe accounts for the purpose of carrying out the functions specified in clause (1).It shall be the duty of the head of the office in question to provide all documentsor information which may be demanded by the Auditor General or his/heremployees.(4) The accounts to be audited pursuant to clause (1) shall, subject to the relevantlaw, be maintained in such form as is prescribed by the Auditor General.186
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The Interim Constitution of Nepal, 2063 (2007) - Digital Himalaya

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