chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Act Relating to Rights of Persons with Disabilities, 2017

31. Conducting Research: The Government of Nepal shall conduct or cause to be conducted necessary research for the empowerment of persons with disabilities, enhancing their access to services and facilities, and the development of disability-friendly services, facilities and technology. 32. Social Security: (1) The Government of Nepal shall implement social security programs as follows to enable persons with disabilities to live independently and self-reliantly in society, with contribution from persons with disabilities or free of cost in prescribed circumstances:

(a) To develop community housing facilities including security and health services,
(b) To arrange housing for helpless children and persons with disabilities who have been abandoned by their families,
(c) To arrange life insurance, health insurance and accident insurance,
(d) To provide medicines and necessary assistive devices,
(e) To provide unemployment allowance, livelihood allowance and old age allowance on a prescribed basis,
(f) To provide an allowance for the assistants of persons with disabilities in prescribed circumstances,
(g) To assist in the development and use of universal design for the development of persons with disabilities,

Explanation: For the purpose of this clause, "Universal Design" means the design of products, physical structures, programs and services usable by all to the greatest extent possible, and this term also includes assistive devices used for specific groups of persons with disabilities.

(h) To make available other services and facilities as prescribed.

(2) While implementing the programs under Sub-section (1), matters such as diversity of disability, gender, age, economic and social status shall be taken as a basis. 33. Cultural Rights and Recreation: The Government of Nepal and Local Level shall make the following arrangements to respect the cultural rights of persons with disabilities and to create opportunities for them to participate in recreational activities like other persons:

(a) To provide necessary scholarships, facilities and support for the respect and development of skills, arts, talents and interest in literature among persons with disabilities,
(b) To develop necessary technology and arts to make services, facilities and infrastructure accessible to persons with disabilities,
(c) To support recreation centers and associations/organizations providing services to persons with disabilities,
(d) To encourage persons with disabilities to participate in extracurricular activities,
(e) To perform or cause to be performed other activities as prescribed. 34.
Act Relating to Rights of Persons with Disabilities, 2017

34. Participation in Sports: (1) The Government of Nepal shall make necessary arrangements to enable persons with disabilities to participate in sports-related activities, making special arrangements as needed, like other persons.

(2) Institutions or bodies responsible for sports development and organizing competitions shall involve persons with disabilities in sports competitions for the development and promotion of sports.

(3) For the purposes of Sub-sections (1) and (2), institutions or bodies authorized to develop sports may conduct the following programs to ensure the participation of persons with disabilities in sports:

(a) Review sports curricula and programs to ensure accessibility and inclusive participation of persons with disabilities,
(b) Redesign sports grounds and physical infrastructure to ensure access and facilities for persons with disabilities,
(c) Develop and use necessary technology to highlight the talent and capabilities of persons with disabilities in sports,
(d) Organize sports competitions including persons with disabilities,
(e) Ensure effective representation of persons with disabilities in international, national, provincial and local-level mechanisms related to sports,
(f) Ensure participation of children with disabilities in school-level sports and extracurricular activities like other children, and arrange appropriate training, coaching, competitions and resources for their participation in sports developed based on the nature of disability,
(g) Perform or cause to be performed other activities as prescribed. 35. Additional Services and Facilities for Persons with Mental or Psycho-Social Disabilities: (1) The Government of Nepal shall make arrangements to provide treatment to persons with mental or psychosocial disabilities by placing them in a community hospital or health center chosen by themselves, any member of their family or guardian.

(2) The Government of Nepal shall provide necessary medicines and counseling services free of cost to persons with mental or psychosocial disabilities.

(3) The Government of Nepal shall make arrangements to treat, rehabilitate or reunite with family persons with mental or psychosocial disabilities who have been neglected by their families. 36. Not to Be Kept in Prison: (1) Notwithstanding anything contained in prevailing law, no person with a mental or psychosocial disability shall be kept in prison in the name of treatment or protection.

(2) Notwithstanding anything contained in Sub-section (1), there shall be no bar to keeping persons with disabilities who are being prosecuted for or have been sentenced for criminal offenses in prison according to prevailing law. Chapter-8

Concessions and Facilities for Persons with Disabilities

37.
Act Relating to Rights of Persons with Disabilities, 2017

Chapter-8

Concessions and Facilities for Persons with Disabilities

37. Concessions and Facilities: (1) The Government of Nepal shall make arrangements to provide grants or loans at concessional interest rates to persons with disabilities for agriculture and self-employment-based businesses or entrepreneurship.

(2) Owners or operators of vehicles shall provide a fifty percent discount on passenger fares to persons with disabilities as prescribed while traveling by public vehicles such as buses, trains, airplanes.

(3) The Government of Nepal may provide full or partial exemption from customs duty, excise duty, local tax or other charges, as per prevailing law, on assistive devices, equipment or tools used by persons with disabilities, disability-friendly vehicles, and goods, machinery, spare parts and raw materials used for the education, training or self-employment of persons with disabilities.

(4) The Government of Nepal may provide tax exemption as prescribed on the expenses incurred for making specially adapted modifications or installing spare parts to make machinery installed in enterprises established with the objective of employing persons with disabilities disability-friendly.

(5) The Government of Nepal may provide tax exemption on the amount equivalent to the expenses incurred by institutional schools providing free education to persons with disabilities.

(6) The Government of Nepal shall make arrangements for free education as prescribed for the sons and daughters of persons with disabilities as prescribed.

(7) The Government of Nepal may make arrangements for providing loans at concessional interest rates from banks and financial institutions to social organizations, commercial or industrial enterprises that provide training or employment only to persons with disabilities or arrange employment for them.

(8) The Government of Nepal may provide loans at special concessional rates, tax exemption as per prevailing law, or provide discounts and concessions for the import of equipment required for workplace safety, supply of raw materials, or market management activities to enterprises established with the objective of providing employment or training to persons with disabilities, or enterprises employing persons with disabilities in numbers greater than prescribed. Chapter-9

Directive Committee and Coordination Committee

38.
Act Relating to Rights of Persons with Disabilities, 2017

Chapter-9

Directive Committee and Coordination Committee

38. Directive Committee: (1) There shall be a National Directive Committee on Disability for the purpose of coordinating, overseeing, promoting and providing directives on activities related to the rights, services, facilities and protection of persons with disabilities.

(2) The Directive Committee shall be constituted as follows:

Amended by the First Amendment. (a) Minister, Ministry of Women, Children and Senior Citizens - Chairperson
Inserted by the First Amendment. (a1) Member nominated by the Directive Committee from among the members under Clause (d) - Vice-Chairperson
(b) Member, National Planning Commission (looking after social services) - Member
(c) Chief Secretary of the Government of Nepal - Member
Amended by the First Amendment. (d) Secretary, Ministry of Women, Children and Senior Citizens - Member
(e) Secretary, Ministry of Finance - Member
(f) Secretary, Ministry of Law, Justice and Parliamentary Affairs - Member
(g) Secretary, Ministry of Home Affairs - Member
Amended by the First Amendment. (h) Secretary, Ministry of Federal Affairs and General Administration - Member
(i) Secretary, Ministry of Health and Population - Member
Amended by the First Amendment. (j) Secretary, Ministry of Labour, Employment and Social Security - Member
Amended by the First Amendment. (k) Secretary, Ministry of Education, Science and Technology - Member
(l) Secretary, Ministry of Physical Infrastructure and Transport Management - Member
(m) Member-Secretary, Social Welfare Council - Member
(n) President, Federation of Nepalese Chambers of Commerce and Industry - Member
(o) President, National Federation of the Disabled Nepal - Member
(p) National Coordinator, Community Based Rehabilitation Network - Member
(q) Two persons, including one woman, from among experts on disability issues - Member
Amended by the First Amendment. (r) Two persons from among persons with disabilities who have made significant contributions at the national level - Member
Inserted by the First Amendment. (r1) Ten persons, including at least five women, from among national-level associations, organizations, federations of persons with disabilities and organizations working in the field of human rights, representing different disability categories on the basis of the principle of inclusion - Member
(s) Two persons, including one woman, from among service-providing organizations related to disability - Member
(t) Chief of the concerned Division of the Ministry - Member-Secretary

Amended by the First Amendment. (3) The nomination of members under Clauses (q), (r), (r1) and (s) of Sub-section (2) shall be made by the Ministry.
Act Relating to Rights of Persons with Disabilities, 2017

39. Functions, Duties and Powers of the Directive Committee: The functions, duties and powers of the Directive Committee shall be as follows:

(a) To recommend to the Government of Nepal for formulating long-term policy relating to disability,
(b) To formulate and implement plans and programs relating to disability subject to the policy approved by the Government of Nepal,
(c) To adopt or cause to be adopted appropriate measures to promote the protection and enjoyment of rights, services, facilities and opportunities of persons with disabilities and enable their full enjoyment of human rights and fundamental freedoms without discrimination,
(d) To coordinate among various government bodies or non-governmental institutions in activities related to disability,
(e) To suggest to the Government of Nepal if amendments are necessary in prevailing laws relating to disability,
(f) To research or cause to be researched the latest technology of equipment or goods used for the services and facilities of persons with disabilities, to further improve and develop them, and to promote the availability and use of such equipment in this field,
(g) To provide or cause to be provided training to concerned persons and employees about the roles of various bodies regarding the rights of persons with disabilities,
(h) To raise or cause to be raised public awareness about conditions that may cause disability, precautions to be taken for its prevention, and the behavior and support required to respect the rights of persons with disabilities,
(i) To provide interpreter services for persons who are deaf and deafblind, to research, develop and promote Nepali Sign Language, and to develop necessary dictionaries and tactile communication for this purpose,

Explanation: For the purpose of this clause, "Interpreter" means a sign language interpreter who facilitates communication for deaf or hard of hearing persons, a captioner for hard of hearing persons, or a tactile communication interpreter who facilitates communication for deafblind persons.

(j) To approve policies necessary to make physical structures accessible to persons with disabilities,
(k) To formulate and implement necessary programs by setting timelines to facilitate access for persons with disabilities in public places including hospitals, playgrounds, roads, public and government Local Levels, public transport vehicles, roads, toilets, bus parks, parks,
(l) To assist and collaborate with institutions working for the rights, interests, promotion and protection of rights and services and facilities of persons with disabilities,
(m) To monitor, supervise and evaluate various programs conducted for persons with disabilities,
(n) To conduct or cause to be conducted studies, research, collection,

54.
Act Relating to Rights of Persons with Disabilities, 2017

Liability of the Government of Nepal, Provincial Government and Local Level: (1) The Government of Nepal, Provincial Government and Local Level shall have the liability to effectively implement and cause to be implemented the rights of persons with disabilities.

(2) The Government of Nepal, Provincial Government and Local Level shall have the liability to provide without hindrance the assistance to be provided to persons with disabilities on behalf of the State.

(3) The concerned Local Level shall have the liability to provide to persons with disabilities within its area such services, facilities and opportunities as may be available from the Local Level.

(4) The Government of Nepal shall adopt measures as prescribed to ensure an environment where persons with disabilities can live a dignified and respectable life equally with other persons without discrimination. 55. Liability of Educational Institution: The concerned educational institution shall have the liability to effectively implement the provisions relating to education mentioned in this Act for persons with disabilities. 56. Liability of Family Members and Guardians: (1) Family members or guardians shall give special attention to persons with disabilities according to the condition of disability, provide care and nurture, and make available opportunities for education.

(2) If any person with disability is at further risk due to lack of treatment, family members or guardians shall immediately take such person for treatment to the nearest hospital or health institution designated by the Government of Nepal.

(3) A person with disability shall not be expelled from home or neglected.

(4) The Government of Nepal, Provincial Government and Local Level may provide training relating to self-care and nursing, and other necessary services and assistance to the families of persons with disabilities in a manner that helps them discharge their liability towards persons with disabilities. 48. Liability of Medical Practitioner: (1) If a medical practitioner considers that there is a risk of disability in any person who comes to him/her for treatment, he/she shall inform such person thereof and provide treatment giving due attention to that aspect as well.

(2) A medical practitioner shall give priority to a person with disability and treat him/her in a disability-friendly environment, and if he/she cannot provide treatment for any reason, he/she shall refer the person to a place where treatment is possible. 49.
Act Relating to Rights of Persons with Disabilities, 2017

Chapter-11

Protection and Enforcement of Rights of Persons with Disabilities and Responsibilities towards Them

51. Application may be made for Enforcement of Rights: (1) If anyone violates the rights of a person with disability mentioned in this Act or fails to discharge the responsibility towards a person with disability, the person with disability himself/herself, or any member of his/her family or guardian may file an application before the Chief District Officer of the concerned district for the enforcement of such right or discharge of such responsibility.

(2) Upon receipt of an application under sub-section (1), the Chief District Officer shall, within seven days, summon the concerned person or body and make necessary inquiry regarding the matter.

(3) If, upon making an inquiry under sub-section (2), it is found that any person has violated the rights of a person with disability or has not discharged the responsibility towards a person with disability, the Chief District Officer shall issue an order to the concerned person to enforce the right of the person with disability or to discharge the responsibility towards the person with disability.

(4) If, upon making an inquiry under sub-section (2), it appears that any body or institution has not caused the enforcement of rights of a person with disability or the discharge of responsibility towards a person with disability, the Chief District Officer shall send a letter to the concerned body or institution to cause the enforcement of the right or the discharge of the responsibility.

(5) Upon receipt of a letter under sub-section (4), the concerned body or institution shall make arrangements to cause the enforcement of the right of the person with disability or the discharge of the responsibility towards the person with disability.

(6) While causing the enforcement of rights of a person with disability or the discharge of responsibility towards a person with disability under this section, the Chief District Officer may give necessary advice, warning or order to the family members or guardians of the person with disability.

(7) An appeal against an order given by the Chief District Officer under sub-section (3) or (6) may be filed in the concerned High Court within thirty-five days. 52.
Act Relating to Rights of Persons with Disabilities, 2017

52. Application may be filed in District Court for Enforcement of Rights: (1) Notwithstanding anything contained in section 51, a person with disability, his/her family member or guardian may directly file an application in the District Court of the district where the person with disability resides, for the enforcement of the rights of the person with disability or for the discharge of the responsibility towards him/her.

(2) Upon receipt of an application under sub-section (1), the District Court may, after making necessary inquiry in that regard, issue an appropriate order in the name of the concerned person or body relating to the enforcement of the rights of the person with disability or the discharge of the responsibility towards the person with disability.

(3) If, while inquiring into the application received under sub-section (1), it appears that any family member or guardian has violated the rights of the person with disability or has not discharged the responsibility towards the person with disability, the Court shall give necessary information regarding the rights of and responsibility towards the person with disability to such family member or guardian and cause him/her to express a commitment not to violate the rights of the person with disability or to discharge the responsibility towards him/her.

(4) While issuing an order under sub-section (2), the District Court may warn or punish under section 55, and order reasonable compensation from, the person, institution or head of body who violates the rights of a person with disability or fails to discharge the responsibility towards a person with disability. Chapter-12

Offenses and Penalties

53. Not to Hate, Despise or Scorn: No one shall hate, despise, ridicule or scorn a person with disability, knowingly commit any act that injures his/her self-esteem, or obstruct or interfere with the use of assistive devices used by a person with disability, or snatch or damage such devices. 54. Not to Cause to Beg: No one shall cause a person with disability to beg. 55.
Act Relating to Rights of Persons with Disabilities, 2017

54. Not to Cause to Beg: No one shall cause a person with disability to beg. 55. Penalty: (1) If anyone does any act contrary to sub-section (1) of section 5, such person shall be liable to imprisonment for a term from one month to three months or a fine from three thousand rupees to ten thousand rupees or both.

(2) If anyone does any act contrary to section 53, such person shall be liable to imprisonment for a term from three months to nine months or a fine from thirty thousand rupees to ninety thousand rupees or both.

(3) If anyone does any act contrary to section 54, the person who begs or causes to beg shall be liable to an additional penalty of fifty percent on top of the penalty provided by the prevailing law.

(4) Any person who abets, attempts or aids as an accessory in committing the offense under sub-section (2) shall be liable to half the penalty imposed on the principal offender.

(5) If a person who has been punished under sub-section (2) or (4) repeats such act, he/she shall also be liable to an additional penalty of twenty-five percent on top of the penalty under that sub-section.

(6) If any person violates the rights of a person with disability conferred under this Act or fails to discharge the responsibility towards him/her, such person shall be liable to a fine of up to fifty thousand rupees.

(7) Other than as set forth in the above sub-sections, any person or the head of any institution or body acting contrary to this Act shall be liable to a fine of up to fifty thousand rupees. 56. Limitation Period: A case relating to matters punishable under section 55 shall be filed within three months from the date of commission of such act. 57. Government of Nepal to be Plaintiff: The case punishable under sub-sections (1), (2), (3), (4) and (5) of section 55 shall be a case in which the Government of Nepal is the plaintiff, and such case shall be deemed to be included in Schedule-1 of the National Criminal Procedure Code, 2074. Chapter-13

Miscellaneous

58. Amended by the first amendment.Protection Officer: The Local Level may designate an employee as a Protection Officer for, among others, the work of protecting the rights of persons with disabilities. 59. Mobile Services may be Operated: The Ministry shall operate or cause to be operated mobile services as prescribed to easily make available the services and facilities under this Act and the rules made under this Act to persons with disabilities. Deleted by the first amendment

60.
Act Relating to Rights of Persons with Disabilities, 2017

59. Mobile Services may be Operated: The Ministry shall operate or cause to be operated mobile services as prescribed to easily make available the services and facilities under this Act and the rules made under this Act to persons with disabilities. Deleted by the first amendment

60. Power to Make Rules: The Government of Nepal may make necessary rules for the implementation of this Act. 61. Power to Make Procedures and Guidelines: For the implementation of this Act, the Ministry may make and implement necessary procedures or guidelines not inconsistent with this Act and the rules made under this Act. 62. Power to Amend Schedule: The Ministry may, by publishing a notice in the Nepal Gazette, amend the Schedule as required. 63. Repeal and Saving: (1) The Disabled Protection and Welfare Act, 2039 is hereby repealed.

(2) All acts and actions performed under the Disabled Protection and Welfare Act, 2039 shall be deemed to have been performed under this Act. Schedule

(Relating to sub-section (1) of section 3)

Classification of Disability

(a) Persons with disability based on problems and difficulties in body parts or systems:

1. Physical Disability: A person having problems in movement, use of limbs and mobility due to problems in the structure and functioning of nerves, muscles, joints and bones (e.g.: polio, limb deficiency, leprosy affected, muscular dystrophy, permanent problems related to joints and spine, clubfoot, rickets, disability resulting from bone problems), and a person who has attained the age of sixteen years and has a height extremely less than the average height expected for that age. 2. Visual Disability: A person who, due to the following visual problems, has no perception of the shape, size, form and color of any object:

(a) Blindness: A person who, even with the use of medication, surgery, spectacles or lenses, cannot count fingers from a distance of ten feet with both eyes, or cannot read the first line of letters of the Snellen chart (3/60).

(b) Low Vision: A person who, even with the use of medication, surgery, spectacles or lenses, cannot count fingers from a distance of twenty feet, or cannot read the fourth line of letters of the Snellen chart (6/18).

(c) Total Blindness: A person who cannot distinguish between light and dark at all. 3. Hearing Disability: A person who cannot identify sound due to the structure of the hearing organs and inability to distinguish its recognition, location, pitch, volume and quality:

(a) Deaf: A person who cannot hear sound above eighty decibels or who must use sign language for communication.

(b) Hard of Hearing: A person who needs to use a hearing aid to hear, or who can hear sound from sixty-five to eighty decibels. 4.
Act Relating to Rights of Persons with Disabilities, 2017

4. Deafblind Disability: A person having both hearing and visual disabilities, or having a combined interaction of two sensory disabilities. 5. Speech and Language Disability: A person having difficulties in pitch variation while speaking due to functional limitations in the organs of voice and speech, unclear speech, or repetition of words or syllables. 6. Mental or Psychosocial Disability: A person in a condition where, due to problems in the brain and mental organs and problems in performing intellectual functions such as consciousness, orientation, attention, memory, language, calculation, etc., there is difficulty in behaving according to age and circumstances. 7. Intellectual Disability: A person in a condition where intellectual consciousness does not develop with age, resulting in difficulty in performing activities relative to age or environment due to lack of intellectual development (e.g.: Down syndrome, etc.)

8. Hemophilia Related Disability: A person in a physical condition where, due to hereditary effects, there is a deviation in clotting factors in the blood, causing problems in blood clotting. 9. Autism Related Disability: A person having congenital problems in the development of nerves or tissues and their function (e.g.: difficulty in communicating, understanding and using normal social rules; not showing normal behavior with age development; showing abnormal reactions; repeating the same action continuously; not mixing with others or showing intense reactions). 10. Multiple Disability: A person having two or more types of disabilities mentioned above in the same individual (e.g.: cerebral palsy, etc.)

(b) Classification of Disability based on severity of disability:

(1) Profound Disability: A person in a condition where there is difficulty in performing daily activities even with continuous assistance from others.

(2) Severe Disability: A person in a condition who requires continuous assistance from others to perform personal activities and to participate in social activities.

(3) Moderate Disability: A person in a condition who, with physical facilities, removal of environmental barriers, education or training, can regularly participate in daily routine and social activities, with or without the help of others.

(4) Mild Disability: A person in a condition who can regularly participate in daily routine and social activities in the absence of social and environmental barriers. Explanations:

1. "Structure and function of body parts" means the organs and functions related to body movement, vision, voice and hearing, mental, muscular and nervous, and other system parts and functions. 2. "Routine daily activities and participation in social life domains" means a person's learning, daily tasks, communication, mobility, self-care, domestic life interaction, inclusive education, employment, community and civic life domain activities and participation. 3. "Barriers created by existing social and physical environment" means barriers created by psychosocial, technological, natural and man-made environment, attitudes, service systems and policies. 4.
Audit Act, 2019

Audit Act, 2075

Certification and Publication Date
2075.12.15

Act Number 36 of the year 2075

An Act Made to Provide for Audit

Preamble: Whereas, it is desirable to make the laws relating to audit time-relevant,

The Federal Parliament has enacted this Act. 1. Short Title and Commencement: (1) This Act may be called the "Audit Act, 2075".

(2) This Act shall come into force immediately. 2. Definitions: Unless the subject or context otherwise requires, in this Act, -

(a) "Prescribed" or "as prescribed" means prescribed or as prescribed in the rules made under this Act.

(b) "Organized institution wholly owned by the Government of Nepal, Provincial Government or Local Level" means an organized institution in which all shares or assets are owned by the Government of Nepal, Provincial Government or Local Level, or an organized institution in which all shares or assets are owned by such institution or by such institution and the Government of Nepal, Provincial Government or Local Level, and the term also refers to an organized institution for which the Government of Nepal, Provincial Government or Local Level has to bear full liability.

(c) "Accounts" means records, accounts, books or other documents maintained according to law to show the details of financial transactions, and the term also includes records maintained through electronic means or electronic records evidencing transactions.

(d) "Audit" means the examination of the accounts of the bodies pursuant to Section 3 and of work related to accounts, and the evaluation and analysis conducted on that basis, and the term also includes the work of auditing.

(e) "Documents relating to accounts" means documents required to audit the bodies pursuant to subsection (1) of Section 3, and the term also includes the strategies, annual or periodic plans, action plans, decisions, contracts or understandings, progress reports, monitoring and evaluation reports of such bodies and other documents related to audit work or details, data or information stored in an electronic system.

(f) "Organized institution" means an organized institution in which more than fifty percent shares or assets are owned by the Government of Nepal, Provincial Government or Local Level, and the term also refers to an institution in which more than fifty percent shares or assets are owned by an organized institution.

(g) "Government Office" means the Offices of the President and Vice-President, the Supreme Court, the Federal Parliament, Provincial Assembly, Provincial Government, Office of the Provincial Head, Constitutional Body or its office, courts, Office of the Attorney General, the Nepal Army, Nepal Police, Armed Police Force, Nepal, and all government offices of the Federation, Province and Local Level. 3.
Audit Act, 2019

3. Bodies to be Audited by the Auditor General: (1) The following bodies shall be audited by the Auditor General:-

(a) Government Offices,

(b) Organized institutions wholly owned by the Government of Nepal, Provincial Government or Local Level,

(c) Institutions or bodies designated by federal law to be audited by the Auditor General.

(2) The responsible officer of the bodies pursuant to subsection (1) shall present the accounts of income and expenditure and financial statements according to the prevailing law and get a final audit conducted by the Auditor General. 4. Audit Methods: The Auditor General may, by selecting the bodies pursuant to subsection (1) of Section 3 or any units thereof to be audited, prescribe the method, scope and period of audit—conducting a final audit by examining financial transactions and other related activities item by item, or on a sample basis intermittently, or by examining only a certain percentage—, indicate the facts obtained therefrom, discuss and criticize them, and issue a report with an opinion as necessary on the financial statements. 5. Audit of Financial and Miscellaneous Subjects: (1) The Auditor General may, in addition to financial audit, conduct audits of various subjects such as information technology, performance, gender, forensic science, environment, etc., on a selective basis, also considering the regularity, economy, efficiency, effectiveness and propriety of the bodies pursuant to subsection (1) of Section 3 to be audited.

(2) The method, procedure, scope, period, examination and reporting for conducting audits of various subjects pursuant to subsection (1) shall be as prescribed by the Auditor General. 6. Interim Audit: (1) The Auditor General may, on a selective basis, conduct an interim audit of the bodies pursuant to subsection (1) of Section 3 before the end of the fiscal year or after the completion of transactions.

(2) The method, procedure, scope, period, examination and reporting for conducting audit pursuant to subsection (1) shall be as prescribed by the Auditor General.

(3) The report prepared pursuant to subsection (2) shall be sent by the Auditor General to the concerned body and made public. 7. Audit of Grants and Assistance: (1) The Auditor General may conduct an audit of any type of aid, grant received by the Government of Nepal, Provincial Government or Local Level according to federal law, and any aid or grant amount provided by the Government of Nepal, Provincial Government or Local Level.

(2) The method, procedure, scope, period, examination and reporting for conducting audit pursuant to subsection (1) shall be as prescribed by the Auditor General. 8.
Audit Act, 2019

9. Matters to be Examined by the Auditor General from the Propriety Perspective: (1) The Auditor General shall, from the propriety perspective, examine the following matters as necessary:-

(a) In relation to expenditure made according to the release but found to have been incurred in an unreasonable manner or in a manner causing loss to national wealth, and the release thereof,

(b) In relation to the grant of movable or immovable national wealth, appropriation of revenue, or all releases issued in connection with the provision of facilities for mines, forests, hydropower, etc., through leases, permits, licenses, rights and any other means resulting in the surrender of revenue or movable/immovable national wealth,

(c) In relation to contracts and agreements concerning public construction, maintenance, procurement and supply, consultancy services, service delivery, public expenditure, revenue mobilization, and various other financial transaction subjects.

(2) If the Auditor General deems it appropriate, he/she may examine, according to accepted audit principles, whether any officer within his/her jurisdiction has discharged financial accountability or not.

(3) The Auditor General may exclude from his/her report routine items of irregularities or other items not considered noteworthy or significant from the propriety perspective. 10. Audit of Organized Institutions Wholly Owned by the Government of Nepal, Provincial Government or Local Level: (1) Notwithstanding anything written in clause (b) of subsection (1) of Section 3, for auditing an organized institution wholly owned by the Government of Nepal, Provincial Government or Local Level, the Auditor General may, as necessary, appoint a certificate-holding auditor according to the prevailing law as an assistant.

(2) The auditor appointed pursuant to subsection (1) shall work under the direction, control and supervision of the Auditor General.

(3) The work, duties, rights, service conditions, liabilities, procedures to be followed during audit, and provisions related to submitting reports of the auditor appointed pursuant to subsection (1) shall be as per this Act for matters mentioned in this Act, and as prescribed by the Auditor General for matters not mentioned in this Act.

(4) The remuneration receivable by the auditor appointed pursuant to subsection (1) from the concerned institution shall be as prescribed by the Auditor General, considering the financial transactions of such institution, the condition of accounts, the number of branches and sub-branches, workload, and work progress. 11.
Audit Act, 2019

11. Audit of Organized Institutions: (1) Subject to the principles prescribed by the Auditor General, an organized institution may appoint an auditor and get an audit conducted.

(2) While appointing an auditor pursuant to subsection (1), the organized institution shall consult the Auditor General.

(3) The organized institution concerned shall also send one copy of the report submitted by the auditor appointed pursuant to subsection (1) to the office of the Auditor General.

(4) If any error is found in the accounts of such organized institution from the report obtained pursuant to subsection (3), the Auditor General may issue necessary directions to the concerned organized institution and the auditor regarding such error, and it shall be the duty of the concerned organized institution and the auditor to follow such directions.

(5) The concerned organized institution shall submit a progress report on the implementation of the matters pointed out by the report obtained pursuant to subsection (3) or the directions given pursuant to subsection (4) within the period prescribed by the Auditor General. 12. Power of Auditor General to Examine or Require Submission of Documents: (1) The Auditor General may, at any time, require the responsible officer of the bodies pursuant to subsection (1) of Section 3 to submit documents related to accounts and obtain information and knowledge related thereto from the concerned officer.

(2) The Auditor General may, if deemed necessary, do the following:-

(a) Examine at any time the status and documents related to accounts of programs and projects operated with grants received from the Government of Nepal, Provincial Government or Local Level,

(b) Require even construction entrepreneurs, suppliers, or institutions or persons undertaking the work of such bodies, who take government work contracts, to submit documents related to such contracts, supplies or other government work, and in the context of revenue audit, additional evidence documents related to the basis taken for revenue determination purposes,

(c) Require submission of documents related to the operation of institutions partially owned by the Government of Nepal, Provincial Government or Local Level and national and international non-governmental organizations.

(3) The Auditor General shall have access to the information technology-related systems adopted by the bodies pursuant to subsection (1) of Section 3 for conducting transactions, keeping accounts, managing records, or disseminating information. 13. Power to Levy Fees: (1) The Auditor General may levy fees as prescribed from an organized institution wholly owned by the Government of Nepal, Provincial Government or Local Level, for auditing it.

(2) The fees levied pursuant to subsection (1) shall be deposited into the Federal Consolidated Fund. 14.
Audit Act, 2019

13. Power to Levy Fees: (1) The Auditor General may levy fees as prescribed from an organized institution wholly owned by the Government of Nepal, Provincial Government or Local Level, for auditing it.

(2) The fees levied pursuant to subsection (1) shall be deposited into the Federal Consolidated Fund. 14. Review of Audit: (1) To ensure the quality of audit work completed pursuant to this Act, the Auditor General may arrange for periodic quality assurance reviews or peer professional reviews.

(2) Except for the review conducted pursuant to subsection (1), no other person or body may review the audit. 15. Power to Obtain Expert Services: (1) The Auditor General may obtain the services of an expert in the relevant subject for the work he/she has to perform.

(2) The Auditor General may request the concerned body of the Government of Nepal, Provincial Government or Local Level to depute an expert or officer working in such body to assist in any work he/she has to perform.

(3) Upon receiving a request pursuant to subsection (2), the concerned body shall depute such expert or officer for the work assigned by the Auditor General.

(4) Remuneration or facilities as prescribed by the Auditor General shall be provided to the person providing expert services pursuant to subsection (1) or to the expert or officer deputed pursuant to subsection (3). 16. Not Liable for Acts Done in Good Faith: No employee of the office of the Auditor General shall be personally liable for any loss or any other type of error occurring from audit work completed in good faith in the course of performing duties according to the standards, policies, directions, guidelines and audit plan issued by the Auditor General to systematize audit pursuant to this Act. 17. Keeping Records through Electronic Means: The Auditor General may keep records of audit files, working papers and other documents and details of the bodies being audited through electronic means. 18. Office of the Auditor General: (1) The Auditor General may establish offices in the Federation and Provinces as necessary for the work to be performed by him/herself.

(2) Employees deputed to the offices established pursuant to subsection (1) shall work according to the direction of the Auditor General.

(3) The organizational structure and staff positions of the office of the Auditor General shall be as approved by the Government of Nepal upon the recommendation of the Auditor General. 19.
Audit Act, 2019

19. Annual Report: (1) The Auditor General shall include the following subjects in the annual report to be presented to the President pursuant to Article 294 of the Constitution:-

(a) Details of the works and activities carried out by the Auditor General during the year,

(b) Summary of the main particulars observed from the audit,

(c) Status of implementation of audit reports and improvements to be made in the future,

(d) Other necessary matters.

(2) The Auditor General may issue an audit report with an opinion after completing the audit of the bodies pursuant to subsection (1) of Section 3.

(3) In addition to that mentioned in subsection (2), the Auditor General may also issue reports on the performance audit, information technology audit, forensic audit, gender audit, environmental audit and interim audit of the bodies pursuant to subsection (1) of Section 3.

(4) The Auditor General may prepare separate annual reports relating to the work and activities of each Province and present them to the concerned Provincial Head.

(5) The report presented pursuant to subsection (4) shall be tabled in the Provincial Assembly through the Chief Minister.

(6) If extensive loss of movable or immovable national property has occurred or if such loss is likely to occur without immediate action, the Auditor General may at any time audit such transactions and submit a report to the President or the Provincial Head.

(7) The report submitted by the Auditor General pursuant to this Section shall be made public. 20. Audit of Local Level: (1) Every Rural Municipality and Municipality shall get an audit conducted by the Auditor General.

(2) After completing the audit of each Rural Municipality and Municipality, the Auditor General may issue separate audit reports.

(3) The report issued by the Auditor General pursuant to subsection (2) shall be tabled and discussed in the Village Assembly or Municipal Assembly by the concerned Rural Municipality or Municipality according to the prevailing law of the Local Level. 21. Implementation of Audit Report: (1) It shall be the duty of the concerned responsible officer to implement the report issued by the Auditor General pursuant to this Act.

(2) To ensure improvement on the matters mentioned in the report issued by the Auditor General pursuant to this Act and whether suggestions have been implemented or not, the Auditor General may perform tasks including taking reports of actions taken by the audited bodies, taking replies, setting time limits for implementation, re-examining, and issuing necessary directions to the concerned body in that regard. 22.
Audit Act, 2019

22. Action on Irregularities: The concerned body shall take action according to law on errors and irregularities observed while auditing the income-expenditure and other items of accounts of the Government of Nepal, Provincial Government or Local Level. 23. Accounting Format: (1) Accounts of transactions of government offices shall be kept in a format approved by the Auditor General.

(2) It shall be the duty of the Office of the Comptroller General to get the format pursuant to subsection (1) approved and to implement or cause it to be implemented. 24. Power of Auditor General to Give Directions: (1) The Auditor General may, subject to the Constitution and this Act, give directions from time to time to the concerned body to arrange for accounts-related provisions or to bring about regularity.

(2) The Auditor General may, subject to the Constitution and this Act, give directions from time to time to the concerned regulatory body regarding provisions related to audit.

(3) The Auditor General may give directions from time to time to auditors appointed to audit government offices and organized institutions pursuant to this Act, regarding the subjects of audit, subjects to be included in the report and matters mentioned in the report.

(4) It shall be the duty of such office and concerned officer to comply with the directions given by the Auditor General pursuant to this Section. 25. Power to Send Letters for Action: (1) The Auditor General may send letters to the concerned body for taking action according to the prevailing law, including departmental action, against the officer or person assigned responsibility for the concerned work who fails to get an audit conducted pursuant to this Act, fails to provide financial statements and accounts to the auditor appointed pursuant to Sections 10 and 11, fails to submit documents related to accounts pursuant to Section 12, fails to provide information and knowledge related thereto, fails to keep accounts in the format pursuant to Section 23, obstructs or opposes audit-related work activities, or violates this Act or the rules made under this Act.

(2) Upon receiving a letter pursuant to subsection (1), the concerned body shall take action against the officer or person as soon as possible and inform the office of the Auditor General. 26. Power to Award Prizes: (1) The Auditor General may select the best-performing employee each year from among the employees working in the Federal and Provincial offices of the Auditor General and award a prize as prescribed.

(2) For the purpose of subsection (1), the procedure for selecting the best-performing employee shall be as prescribed by the Auditor General. 27.