Functions of Auditor General
The Auditor General audits all federal, provincial, and local government accounts and reports to the President. The report is tabled in Parliament. No government entity is exempt from audit.
The AG audits everything: federal ministries, provinces, municipalities, state-owned enterprises, constitutional bodies — nobody is exempt. After auditing, the AG submits a report to the President, who tables it in Parliament. The Public Accounts Committee then grills government officials on the findings. This is the single most important accountability mechanism for public money in Nepal.
महालेखापरीक्षकले सबै सरकारी निकायको लेखापरीक्षण गर्छन् — संघ, प्रदेश, स्थानीय तह। प्रतिवेदन संसदमा।
Comprehensive audit mandate covers all three tiers of government.
AG\'s reports frequently highlight irregularities but actual recovery of misused funds is negligible.