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Art. 185 · Part 14

Provincial Audit

प्रदेश लेखापरीक्षण
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।

✅ Strengths

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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