chhatramani/Nepal-Legal-Text-Corpus-44laws huggingface dataset:
Audit Act 2075

Preamble
Date of Authentication and Publication:
15 Chaitra 2075
Act No. 36 of 2075 (2019)
An Act Made to Provide for Audit
Preamble: Whereas, it is expedient to make timely the law relating to audit; Now, therefore, be it enacted by the Federal Parliament.

Audit Act 2075

Section 1: Short Title and Commencement
1) This Act may be cited as the “Audit Act, 2075.”
2) This Act shall come into force at once.

Audit Act 2075

Section 2: Definitions
Unless the subject or the context otherwise requires, in this Act,-
(a) “Prescribed” or “as prescribed” means prescribed or as prescribed in the rules framed under this Act.
(b) “Corporate body wholly owned by the Government of Nepal, Provincial Government or Local Level” means a corporate body of which all shares or assets are owned by the Government of Nepal, Provincial Government or Local Level or a corporate body of which all shares or assets are owned by the aforesaid corporate body or by such a corporate body and the Government of Nepal, Provincial Government or Local Level. This term also includes a corporate body for which the Government of Nepal, Provincial Government or Local Level is required to bear full responsibility.
(c) “Accounts” means any records, ledgers, books, or other papers to be maintained under the prevailing law, showing the statements of financial transactions, and this term also includes any records maintained through electronic means or electronic records substantiating such transactions.
(d) “Audit” means examination of the accounts and accounts related to the business of the bodies referred to in Section 3 and the analysis and evaluation to be made on the basis thereof, and this
term also includes an act of follow-up audit.
(e) “Accounts-related documents” means such documents as may be required to perform the audit of the bodies referred to in sub-section (1) of Section 3, and this. This term also includes strategies, annual or periodic plans, plans of action, decisions, agreement or understandings, progress reports, monitoring and evaluation reports of such bodies and such other documents or statements, data or information stored in the electronic system as may be related to the act of audit.
(f) “Corporate body” means a corporate body of which more than fifty percent of the shares or assets are owned by the Government of Nepal, Provincial Government or Local Level, and this term also includes a body of which the corporate body owns more than fifty percent of the shares or assets.
(g) “Government Office” means any government office at the federal, provincial and local levels, including the Office of the President, Office of the Vice-President, Supreme Court, Federal Parliament, Provincial Assembly, Provincial Government, Office of the Chief of Province, Constitutional Body or Office thereof, court, Office of the Attorney General, Nepal Army, Nepal Police and Armed Police Force, Nepal.
Audit Act 2075

Section 3: Bodies to be Audited by the Auditor General
1) The Auditor General shall perform an audit of the following bodies:
(a) Government Offices,
(b) Corporate bodies wholly owned by the Government of Nepal, Provincial Government or Local Level,
(c) Bodies or institutions audit, which is so specified by federal law that it is to be performed by the Auditor General.
2) The responsible officials of the bodies referred to in sub-section (1) shall furnish accounts of income and expenditures and financial statements in accordance with the prevailing law and have the Auditor General perform the final audit.

Audit Act 2075

Section 4: Methods of Audit
The Auditor General may, upon specifying the method, scope and period of audit, perform the final audit of the financial transactions and other activities related thereto of any office referred to in sub-section (1) of Section 3 or having selected any unit thereunder of which audit is to be performed by him or her either in detail one by one or randomly or sporadically and specify the facts obtained therefrom, make analysis thereof and comments thereon and may issue reports, along with his or her opinion as required on the financial statements.

Audit Act 2075

Section 5: Audit of Financial and Various Matters
1) The Auditor General may, on a selective basis, perform audits of various matters such as information technology, functioning, gender, forensics, and environment of the bodies referred to in sub-section (1) of Section 3, of which audit is to be performed, in addition to their financial audit, having regard to
inter alia
, the regularity, economy, efficiency, effectiveness, and propriety thereof.
2) The mode, method, scope, period, matters of examination and reporting of the audit of various issues to be performed pursuant to sub-section (1) shall be as specified by the Auditor General.

Audit Act 2075

Section 6: Timely Audit
1) The Auditor General may, on a selective basis, perform a timely audit of the bodies referred to in sub-section (1) of Section 3 before the completion of the fiscal year or after the completion of transactions.
2) The mode, method, scope, period, matters of examination and reporting of the audit to be performed pursuant to sub-section (1) shall be as specified by the Auditor General.
3) The Auditor General shall forward the report prepared pursuant to sub-section (2) to the concerned body and make it public.

Audit Act 2075

Section 7: Audit of Grant and Aid
1) The Auditor General may audit any aid and grant amount receivable by the Government of Nepal, Provincial Government or Local Level under the Federal law and any aid or grant amount to be provided by the Government of Nepal, Provincial Government or Local Level.
2) The mode, method, scope, period, matters of examination and reports thereof shall be as specified by the Auditor General.
Audit Act 2075

Section 9: Matters to be Audited by the Auditor General in View of  Propriety
1) The Auditor General shall, as required, audit the following matters in view of the propriety thereof:
(a) If it is seen that any expenditure, though it confirms to the authorisation, has been made unreasonably or in a manner to cause loss and damage to the national property, with respect to such expenditure and its authorisation,
(b) With respect to any grant of national property, whether movable or immovable, or underwriting of revenue or any lease, permit, license or rights relating to mining, forest, hydropower, etc., and all authorisations issued in a manner to abandon any revenue or national property, whether movable or immovable,
(c) With respect to the subject matters of various financial transactions, including contracts and agreements relating to public works, repair and maintenance, procurement and supply, consultancy service, service delivery, public expenditure and revenue mobilisation.
2) The Auditor General may, if they deem it appropriate, examine, in accordance with the recognised principles of accounting, as to whether or not any official within their scope of competence has borne financial accountability.
3) The Auditor General may not include in their report minor items of irregular amounts or other items deemed not to be significant in view of their propriety.

Audit Act 2075

Section 10: Audit of Corporate Bodies Wholly Owned by the Government  of Nepal, Provincial Government or Local Level
(1) Notwithstanding anything contained in clause (b) of sub-section (1) of Section 3, the Auditor General may, as required, appoint auditors who have obtained license under the prevailing law as
assistants for the performance of the audit of the corporate bodies wholly owned by the Government of Nepal, Provincial Government or Local Level.
(2) The auditors appointed pursuant to sub-section (1) shall act under the Auditor General’s direction, control and supervision.
(3) The functions, duties and powers, conditions of service, obligations of the auditors appointed pursuant to sub-section (2), the procedures to be followed by them in the performing of audit and provisions relating to the reporting shall be governed by this Act in relation to the matters set forth herein and as specified by the Auditor General in relation to the matters not set forth in this Act.
(4) The remuneration to be paid by the concerned body to the auditor appointed pursuant to sub-section (1) shall be as specified by the Auditor General, having regard to,
inter alia
, the volume of financial transactions, the status of accounts, number of branches and sub-branches, workload and work progress of such a body.
Audit Act 2075

Section 11: Audit of Corporate Bodies
1) A corporate body may appoint an auditor and have its accounts audited by the auditor subject to the principles specified by the Auditor General.
2) In appointing an auditor pursuant to sub-section (1), the corporate body shall consult the Auditor General.
3) The concerned corporate body shall forward a copy of the report presented by the auditor appointed pursuant to sub-section (1) to the Office of the Auditor General, as well.
4) If, from the report received pursuant to sub-section (3), there appears any error in the accounts of such a corporate body, the Auditor General may give necessary directives to the concerned corporate body and the auditor in respect of such to be or, and it shall be the duty of the concerned body and auditor to abide by such directives.
5) The concerned corporate body shall submit progress details of implementation within the specified period by the Auditor General with respect to the matters indicated by the report received pursuant to sub-section (3) and the directives given pursuant to sub-section (4).

Audit Act 2075

Section 12: Power of the Auditor General to Examine or Require  Submission of Documents
1) The Auditor General may, at any time, require the responsible official of anybody referred to in sub-section (1) of Section 3 to submit any accounts-related documents and obtain related information from the concerned official.
2) The Auditor General may, if they think it necessary, do as follows:
(a) To examine, at any time, the status of and any documents related to the accounts of any program and project operated with a grant from the Government of Nepal, Provincial Government or Local Level,
(b) To require any construction entrepreneur who has obtained a contract for any government work, supplier, or any institution or also a person taking charge of such a body to submit any documents related to such a contract, supply or other government work and such additional evidence, the document may be related to the basis followed for the purpose of assessment of
revenue, in the course of revenue audit.
(c) To require the submission of any document related to the business operation of any body partially owned by the Government of Nepal, Provincial Government or Local Level, and of any national or international non-governmental organisation.
3) The Auditor General shall have access to any information technology related to the system adopted by anybody referred to in sub-section (1) of Section 3 for carrying on transactions, maintaining accounts, managing records or disseminating information.

Audit Act 2075

Section 13: Power to Collect Fees
1) The Auditor General may collect from any corporate body wholly owned by the Government of Nepal, Provincial Government, or Local Level such fees as prescribed for auditing such a body.
2) The fees collected pursuant to sub-section (1) shall be credited into the Federal Consolidated Fund.
Audit Act 2075

Section 14: Review of Audit
1) The Auditor General may provide for periodic quality assurance review or peer professional review in order to ensure the quality of audits performed pursuant to this Act.
2) No review of the audit, other than the review to be made pursuant to sub-section (1), may be made by any person or body.

Audit Act 2075

Section 15: Power to Obtain Expert Service
1) The Auditor General may obtain the services of an expert in the concerned field to perform the functions to be performed by them.
2) The Auditor General may request for the deputation of any expert or official serving in any body of the Government of Nepal, Provincial Government or Local Level for assistance in any function to be performed by them.
3) If a request is received pursuant to sub-section (2), the concerned body shall depute such an expert or official in the function specified by the Auditor General.
4) Such remuneration or facility as may be specified by the Auditor General shall be provided to one who provides expert service pursuant to sub-section (1) or to the expert or official deputed pursuant to sub-section (3).

Audit Act 2075

Section 16: Not to be Liable for Any Act Done in Good Faith
No employee of the Office of the Auditor General shall be personally liable for any damage or any other kind of error that has resulted from any act of audit performed in good faith in the course of the discharge of duties in accordance with the standards, policies, directions, directives, and audit plan issued by the Auditor General pursuant to this Act for the purpose of making the audit systematic.

Audit Act 2075

Section 17: To Maintain Records Through Electronic Means
The Auditor General may maintain, through electronic means, the records of audit files, working papers, and other documents of the body that are to be audited by him or her.

Audit Act 2075

Section18: Office of the Auditor General
(1) The Auditor General may, as required, establish offices in the Federation and Province for the functions to be performed by themself.
2) The employees deputed in the offices established pursuant to sub-section (1) shall function as per the direction of the Auditor General.
3) The Government of Nepal shall approve the organisational structure and positions of the Office of the Auditor General employees on the Auditor General’s recommendation.
Audit Act 2075

Section 19: Annual Report
1) The following matters shall be set out in the annual report to be submitted by the Auditor General to the President pursuant to Article 294 of the Constitution:
(a) Details of the functions performed by the Auditor General throughout the year,
(b) Summary of the main contents found from the audit,
(c) Status of implementation of the audit reports and reforms to be made in the future,
(d) Other necessary matters.
2) The Auditor General may issue audit reports, along with the opinion, after completion of audits of the bodies referred to in sub-section (1) of Section (3).
3) The Auditor General may issue functional, information technology, forensic, gender, environmental, and timely audit reports of the bodies referred to in sub-section (1) of Section (3) in addition to the matters referred to in sub-section (2).
4) The Auditor General may prepare individual annual reports on the functions of each province and submit them to the Chief of the concerned province.
5) The report submitted pursuant to sub-section (4) shall be submitted to the Provincial Assembly through the Chief Minister.
6) The Auditor General may, if it appears that a significant loss and damage has been caused to any movable or immovable national property or that such a loss and damage may occur if immediate action is not taken, audit such transactions at any time and submit a report to the President or Chief of the Province, as the case may be.
7) The report submitted by the Auditor General pursuant to this Section shall be made public.

Audit Act 2075

Section 20: Audit of Local Level
1) Each Rural Municipality or Municipality shall have its accounts audited by the Auditor General.
2) The Auditor General may, after completion of the audit of each Rural Municipality or Municipality, issue individual audit reports.
3) The concerned Rural Municipality or Municipality shall submit the report issued by the Auditor General pursuant to sub-section (2) and have it discussed at the Village Assembly or Municipal Assembly in accordance with the prevailing law of the Local Level.

Audit Act 2075

Section 21: Implementation of the Audit Report
1)It shall be the duty of the concerned responsible official to implement the audit report issued by the Auditor General pursuant to this Act.
2) The Auditor General may, in order to ensure whether the matters set forth in the report issued pursuant to this Act have been improved and the suggestions have been implemented, do acts including obtaining a report of activities carried out by, explanation from the audited body, specify the period for implementation, make re-examination and give necessary direction on the matter to the concerned body.

Audit Act 2075

Section 22: To Take Action on Irregularities
The concerned body shall take action, in accordance with the law, on the errors and irregularities found in the performance of audit of income expenditure and other amounts, money of the Government of Nepal, Provincial Government or Local Level, as the case may be.
Audit Act 2075

Section 23: Format of Accounts
1)The accounts of the government office shall be maintained in the format approved by the Auditor General.
2) It shall be the duty of the Office of Comptroller General to get the format referred to in sub-section (1) approved and enforced or cause it to be enforced.

Audit Act 2075

Section 24: Power of the Auditor General to Give Direction
1) The Auditor General may, subject to the Constitution and this Act, give direction to the concerned body, from time to time, to make arrangements on matters of accounts or maintain regularity
therein.
2) The Auditor General may, from time to time, give direction to the concerned regulatory body, subject to the Constitution and this Act, on audit-related matters.
3) The Auditor General may, from time to time, give direction to the auditors appointed under this Act to perform an audit of the government offices and corporate bodies as to the matters to be audited, matters to be included in the report and matters set forth in the report.
4) It shall be the duty of such office and concerned official to abide by the direction given by the Auditor General pursuant to this Section.

Audit Act 2075

Section 25: Power to Write for Action
1) The Auditor General may write to the concerned body to take action under the prevailing law, including departmental action against the official or person entrusted with the responsibility of the concerned business who does not get the accounts to be audited pursuant to this Act, who does not make available the financial statements and accounts to the auditor appointed pursuant to Sections 10 and 11, who does not submit the accounts related documents pursuant to Section 12, who does not give relevant information, who does not maintain accounts in the format referred to in Section 23, who causes obstruction to the audit related function and who violates this Act or the Rules framed under this Act.
2) If correspondence is received pursuant to sub-section (1), the concerned body shall, without delay, take action against the official or person and give information thereof to the Office of the Auditor General.

Audit Act 2075

Section 26: Power to Give Reward
1) The Auditor General may reward an employee who has performed an excellent job, selected from amongst the employees serving the Federal and Provincial Offices of the Auditor General.
(2) For the purposes of sub-section (1), the procedures for selecting the employee who has performed the excellent job shall be as specified by the Auditor General.

Audit Act 2075

Section 27: Power to Delegate Authority
The Auditor General may delegate the power to perform any function, out of the functions to be performed by him or her under this Act, to any official of his or her office.

Audit Act 2075

Section 28: Power to Frame Rules
The Auditor General may, in consultation with the Government of Nepal, frame necessary rules for the implementation of this Act, and such rules shall come into force from the date of publication in the Nepal Gazette.
Audit Act 2075

Section 29: Power to Issue Standards or Directives
The Auditor General may be subject to this Act and the rules framed under this Act, and auditing standards or directives based on international auditing standards and prevailing good practices may be enforced to enhance auditing quality by making auditing objective, reliable, and valid.

Audit Act 2075

Section 30: Repeal and Saving
(1) The Audit Act 2048 is at this moment repealed.
2) Any acts done and actions taken under the Audit Act 2048 shall be deemed to have been done and brought under this Act.
3) Accounts remaining to be audited under the Audit Act 2048 shall be audited according to this Act at the time of commencement.
(Updated as 2079/8/9)
लेखापरीक्षण ऐन २०७५

प्रस्तावना
प्रमाणीकरण मितिः
२०७५।१२।१५
संवत्‌ २०७५ सालको ऐन नं. ३६
लेखापरीक्षण सम्बन्धमा व्यवस्था गर्न बनेको ऐन
प्रस्तावना: लेखापरीक्षण सम्बन्धी कानूनलाई समयानुकूल बनाउन वाञ्छनीय भएकोले, संघीय संसद्ले यो ऐन बनाएको छ।

लेखापरीक्षण ऐन २०७५

दफा १ः संक्षिप्त नाम र प्रारम्भ
१) यस ऐनको नाम “लेखापरीक्षण ऐन, २०७५” रहेको छ।
२) यो ऐन तुरून्त प्रारम्भ हुनेछ।

लेखापरीक्षण ऐन २०७५

दफा २ः परिभाषा
विषय वा प्रसङ्गले अर्को अर्थ नलागेमा यस ऐनमा,-
(क) “तोकिएको” वा “तोकिए बमोजिम” भन्नाले यस ऐन अन्तर्गत बनेको नियममा तोकिएको वा तोकिए बमोजिम सम्झनु पर्छ।
(ख) “नेपाल सरकार, प्रदेश सरकार वा स्थानीय तहको पूर्ण स्वामित्व भएको सङ्गठित संस्था” भन्नाले सबै शेयर वा जायजेथामा नेपाल सरकार, प्रदेश सरकार वा स्थानीय तहको स्वामित्व भएको सङ्गठित संस्था वा सबै शेयर वा जायजेथामा त्यस्तो संस्थाको वा त्यस्तो संस्था र नेपाल सरकार, प्रदेश सरकार वा स्थानीय तहको स्वामित्व भएको सङ्गठित संस्था सम्झनु पर्छ र सो शब्दले नेपाल सरकार, प्रदेश सरकार वा स्थानीय तहले पूर्ण उत्तरदायित्व व्यहोर्नुपर्ने सङ्गठित संस्थालाई समेत जनाउँछ।
(ग) “लेखा” भन्नाले आर्थिक कारोबार भएको व्यहोरा देखिने गरी कानून बमोजिम राखिने अभिलेख, खाता, किताब वा अन्य कागजपत्र सम्झनु पर्छ र सो शब्दले विद्युतीय माध्यमबाट राखिएको अभिलेख वा कारोबारलाई प्रमाणित गर्ने विद्युतीय अभिलेखलाई समेत जनाउँछ।
(घ) “लेखापरीक्षण” भन्नाले दफा ३ बमोजिमका निकायको लेखा तथा लेखासँग सम्बन्धित कामको परीक्षण र त्यसको आधारमा गरिने मूल्याङ्कन तथा विश्लेषण “सम्झनु पर्छ र सो शब्दले सम्परीक्षण गर्ने कार्यलाई समेत जनाउँछ।
(ङ)  “लेखासँग सम्बन्धित कागजात” भन्नाले दफा ३ को उपदफा (१) बमोजिमका निकायको लेखापरीक्षण गर्न आवश्यक पर्ने कागजात सम्झनु पर्छ र सो शब्दले त्यस्ता निकायका रणनीति, वार्षिक बा आवधिक योजना, कार्ययोजना, निर्णय,
सम्झौता वा समझदारी, प्रगति प्रतिवेदन, अनुगमन तथा मूल्याङ्कन प्रतिवेदन र लेखापरीक्षणको कामसँग सम्बन्धित अन्य कागजात वा विद्युतीय प्रणालीमा सङ्ग्रहित विवरण तथ्याङ्क वा सूचनालाई समेत जनाउँछ।
(च) “सङ्गठित संस्था” भन्नाले पचास प्रतिशतभन्दा बढी शेयर वा जायजेथामा नेपाल सरकार, प्रदेश सरकार वा स्थानीय तहको स्वामित्व भएको सङ्गठित संस्था सम्झनु पर्छ र सो शब्दले पचास प्रतिशतभन्दा बढी शेयर वा जायजेथामा सङ्गठित संस्थाको स्वामित्व भएको संस्थालाई समेत जनाउँछ।
(छ) “सरकारी कार्यालय” भन्नाले राष्ट्रपति र उपराष्ट्रपतिको कार्यालय, सर्वोच्च अदालत, संघीय संसद, प्रदेश सभा, प्रदेश सरकार, प्रदेश प्रमुखको कार्यालय, संवैधानिक निकाय वा सोको कार्यालय, अदालत, महान्यायाधिवक्ताको कार्यालय, नेपाली सेना, नेपाल प्रहरी, सशस्त्र प्रहरी बल, नेपाल लगायत संघ, प्रदेश र स्थानीय तहका सबै सरकारी कार्यालय सम्झनु पर्छ।

लेखापरीक्षण ऐन २०७५

दफा ३ः महालेखापरीक्षकबाट लेखापरीक्षण हुने निकाय
१) महालेखापरीक्षकबाट देहायका निकायको लेखापरीक्षण हुनेछः-
(क) सरकारी कार्यालय,
(ख) नेपाल सरकार, प्रदेश सरकार वा स्थानीय तहको पूर्ण स्वामित्व भएको सङ्गठित संस्था,
(ग) महालेखापरीक्षकबाट लेखापरीक्षण हुने भनी संघीय कानूनद्वारा तोकिएको संस्था वा निकाय ।
२) उपदफा (१) बमोजिमका निकायहरुको जिम्मेवार पदाधिकारीले प्रचलित कानून बमोजिम आय व्ययको लेखा र आर्थिक विवरण पेश गरी महालेखापरीक्षकबाट अन्तिम लेखापरीक्षण गराउनु पर्नेछ।