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Art. 185 · Part 14

Provincial Audit

प्रदेश लेखापरीक्षण
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Original Text

The accounts of the Provincial Government shall be audited by the Auditor General. The audit report shall be submitted to the Provincial Assembly.

💡 Plain Language Explanation

The federal Auditor General audits ALL provincial accounts — provinces don\'t audit themselves. The audit report goes to the Provincial Assembly, which debates it through its Public Accounts Committee. This is a critical check: an independent federal officer examines how provincial governments spent public money and reports to provincial legislators.

🇳🇵 नेपाली व्याख्या

प्रदेश सरकारको लेखा महालेखापरीक्षकले परीक्षण गर्छन्। प्रतिवेदन प्रदेश सभामा पेश हुन्छ।

Good Aspects

Independent federal audit of provincial accounts prevents provincial self-certification.

⚠️ Concerns

Audit reports are often tabled late and recommendations ignored by provincial governments.

Art. 184Art. 187
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