Office of the Auditor General
महालेखा परीक्षकको कार्यालय
Constitutional Body overview
JurisdictionGovernment of Nepal
HeadquartersBabarmahal, Kathmandu
Annual budgetNRs 2 million (charged) & NRs 618 million (appropriated) for FY 2017-18[1]
Constitutional Body executive
  • Tanka Mani Sharma, Auditor General

Office of the Auditor General (OAGN) is a constitutional body and the supreme audit institution of Nepal.[2][3] It derives its mandate from Article 241 of the Constitution of Nepal and Audit Act, 2075 (2019 A.D.). The Auditor General is empowered to undertake audits of Office of the President and Vice-President, Supreme Court, Federal Parliament, Provincial Assemblies, Provincial Governments, Constitutional bodies or their offices, courts, the Office of the Attorney General and the Nepal Army, Nepal Police and Armed Police as well as of all other government offices and courts with due consideration given to the regularity, economy, efficiency, effectiveness and the propriety of government expenditures.[4]

Auditor General

According to Article 240 of the Constitution of Nepal, the Auditor General is appointed by the President on the recommendation of the Constitutional Council for a single term of six years. The current Auditor General, Tanka Mani Sharma, was appointed on May 22, 2017.

Organization and Structure

In addition to the Auditor General, there are 614 staff positions in the organization.[5] These consist of 4 Deputy Auditor Generals, 18 Assistant Auditor Generals, Directors, Audit Officers, Audit superintendents, Audit Inspectors and support staff.[6] The majority of the staff are members of the Audit Service of the Nepal Civil Service who are chosen through an open competitive exam of the Public Service Commission. The office is divided into four divisions each headed by a Deputy Auditor General. Under the divisions are 18 General Directorates which are further divided into 37 sector wise Directorates.

Title Rank Number Civil Service
Deputy Auditor General Special Class Officer 4 Nepal Audit
Assistant Auditor General Gazetted First Class Officer 18 Nepal Audit
Director Gazetted Second Class Officer 86 Nepal Audit
Director Gazetted Second Class Officer 1 Nepal Law
Director Gazetted Second Class Officer 1 Nepal Miscellaneous
Audit Officer Gazetted Third Class Officer 255 Nepal Audit
Audit Superintendent Non-Gazetted First Class Officer 130 Nepal Audit
Audit Inspector Non-Gazetted Second Class Officer 16 Nepal Audit


Annual Report

The Auditor General submits an annual report, which includes an opinion regarding the financial statements of the Government of Nepal, to the President as per Article 294 of the Constitution of Nepal. The President then presents the report for discussion to the Federal Parliament, through the Prime Minister.


  1. ^ Estimates of Expenditure for FY 2017018 (PDF). Ministry of Finance, Nepal. 2017. pp. 3 and 28. Retrieved 29 May 2017.
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  4. ^ Office of the Auditor General (2015). "Financial Audit Manual" (PDF). Retrieved 14 July 2016. Cite journal requires |journal= (help)
  5. ^ "Audit Bulletin" (PDF). OAG Nepal. Retrieved 24 June 2019.
  6. ^ "महालेखापरीक्षकको कार्यालय , नेपाल :: Office of the Auditor General :: Nepal". महालेखापरीक्षकको कार्यालय. Retrieved 30 December 2018.