Art. 240 · Part 22
Auditor General
महालेखापरीक्षक
Original Text
There shall be an Auditor General appointed by the President on recommendation of the Constitutional Council for 6 years. Must have accounting qualifications. Cannot be a political party member.
💡 Plain Language Explanation
The Auditor General checks whether the government spent money correctly and honestly. They audit: federal accounts, provincial accounts, local governments, public enterprises. Report goes to Parliament. With Nepal having Rs 1.8 trillion+ annual budget, independent auditing is critical.
🇳🇵 नेपाली व्याख्या
महालेखापरीक्षकले सरकारी खर्चको लेखापरीक्षण गर्छन् र संसदमा प्रतिवेदन पेश गर्छन्।
✅ Strengths
Independent audit function critical for financial accountability.
⚠️ Concerns
Audit recommendations are frequently ignored by government - weak enforcement mechanism.