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Art. 210 · Part 16

Provincial Audit Provisions

प्रदेश लेखापरीक्षण
Original Text

The Auditor General shall audit provincial accounts. Provincial audit reports shall be presented to the Provincial Assembly through the Provincial Chief.

💡 Plain Language Explanation

Who watches the provincial government\'s spending? The federal Auditor General. Provincial accounts are audited centrally (not by the province itself) and the audit report goes to the Provincial Assembly via the Governor. This external audit is crucial — it prevents provinces from marking their own homework. Assembly committees then scrutinize the findings.

🇳🇵 नेपाली व्याख्या

महालेखापरीक्षकले प्रदेश खाताको लेखापरीक्षण गर्छन्। प्रतिवेदन प्रदेश प्रमुखमार्फत प्रदेश सभामा।

✅ Strengths

Independent federal audit of provincial finances ensures accountability without provincial self-interest.

⚠️ Concerns

Auditor General\'s office is stretched thin — auditing 7 provinces plus the federal government with limited staff.

Art. 209
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