New Issue :: View FDC Details :: Nepal :: Golden Jubilee Year of office of the Auditor General 2009
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Golden Jubilee Year of office of the Auditor General 2009
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September 14th, 2009 Nepal 2009-09-14
FDC
Country : Nepal
Date of Issue : September 14th, 2009
Type : Official
Denomination : 10.00 Rs
Color : Multicolor
Topic(s) : Books
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Introduction :
The constitutional audit in Nepal was started with the appointment of the Auditor General on 29 th June 1959 as an independent auditing authority. Office of the Auditor General (OAG) discharges its duty through impartial and independent audit and evaluates the use of public resources, with due care of regularity, economy, efficiency, effectiveness and propriety.

Mandates :
OAG is deriving its mandates through the Interim Constitution of Nepal 2007 and Audit Act 1991.

Functions :
Performs the audit of all constitutional bodies and government offices as well as other government agencies, institutions and offices that are subject to audit by OAG under the existing statue and laws. Approves accounting formats to be followed by all government offices and issues directives required for financial and accounting activities. Submits annual report on its work to the President who later sent it to table to the parliament through Prime Minister.

Membership :
OAG is the member of International Organization of Supreme Audit Institution (INTOSAI) and Asian Organization of Supreme Audit Institutions (ASOSAI) In the postage stamp issued on the occasion of Golden Jubilee of the Auditor General a scene of auditing function and its logo of golden jubilee year.