Skip to content
Art. 231 · Part 19

Local Audit

स्थानीय लेखापरीक्षण
Original Text

The accounts of local governments shall be audited by the Auditor General. Audit reports shall be submitted to the relevant provincial and local assemblies.

💡 Plain Language Explanation

The federal Auditor General audits ALL 753 local governments — ensuring your mayor\'s spending is independently checked. Audit reports go to both the provincial assembly and the local assembly. Citizens can access these reports. This is the constitutional check on local government spending — an external eye watching every rupee.

🇳🇵 नेपाली व्याख्या

महालेखापरीक्षकले ७५३ वटै स्थानीय तहको खाता जाँच गर्छन्। प्रतिवेदन प्रदेश र स्थानीय सभामा।

✅ Strengths

Independent external audit of all local governments is a powerful accountability tool.

⚠️ Concerns

With 753 local governments to audit, the AG\'s office is stretched impossibly thin; many audits are delayed by years.

Art. 230
Share:💬 WhatsApp📘 Facebook🐦 Twitter