| 55 |
In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? |
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55:
In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?
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| Score: |
YES |
NO |
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Comments: The agency is the Auditor General of Nepal. The Office is an independent, nonpartisan, constitutional body which reports to the prime minister (The current PM of Nepal also performs the duty of head of state until the next arrangement is made in the new constitution to be formulated by the Constituent Assembly).
References: The Interim Constitution of Nepal 2007, Article 122
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| 56 |
Is the supreme audit institution effective? |
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56a:
In law, the supreme audit institution is protected from political interference.
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| Score: |
YES |
NO |
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Comments: Because the Auditor General is a constitutional body, it has organizational independence. The Auditor General is appointed on the recommendation of a constitutional council.
References: The Interim Constitution of Nepal 2007
Peer Review Comments: The Auditor General has to undergo a hearing process at the Parliamentary Special Hearing Committee. Therefore, it is assumed that the institution is protected from political interference.
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56b:
In practice, the head of the audit agency is protected from removal without relevant justification.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Auditor General can be removed only through the impeachment process in the Parliament.
References: The Interim Constitution of Nepal 2007, Articles 122 (3) (B) and 105 (2)
www.sambidhan.org
Peer Review Comments: Since a year ago, the state can't appoint the auditor general. So it is now on the leadership of the secretary-level bureaucrat.
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56c:
In practice, the audit agency has a professional, full-time staff.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Auditor General is assisted by a relatively professional, technical staff, yet some of them may lack professional competence.
References: www.oagnep.gov.np, infoag@most.gov.np
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56d:
In practice, audit agency appointments support the independence of the agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Auditor General is appointed per the recommendation of the Constitutional Council. The nomination is confirmed through a parliamentary process. Athough this kind of hearing has the objective of grilling the political interference, this is still questionable in the present context, especially when there is virtually is no opposition in the parliament.
References: The Interim Constitution of Nepal 2007; Legislative-Parliament Rules 2007
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56e:
In practice, the audit agency receives regular funding.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Auditor General receives regular annual funding from the government. However, the government budget is largely dependent on foreign aid, which may not be consistent.
References: www.oagnep.gov.np
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56f:
In practice, the audit agency makes regular public reports.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The report is published on an annual basis and is submitted to the prime minister (in his capacity of head of state) who then passes it the legislature. The Public Accounts Committee may scrutinize and further examine this report in the Parliament. The report is also made available to the public (whoever is interested and requests it) in a printed form.
References: The Interim Constitution of Nepal, Article 121; www.oagnep.gov.np
Peer Review Comments: Article 124 of the Interim Constitution of Nepal, 2007
Peer Review Comments:
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56g:
In practice, the government acts on the findings of the audit agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: Although the audit report creates pressure for the government, the government often ignores it for political or other reasons. After all, the action must be taken by the government - the competent authority to act on recommendations of the reports of the Auditor General.
References: News Reports; Reports of the Auditor General
Peer Review Comments: The lack of political will has obstructed the implementation of the audit's findings.
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56h:
In practice, the audit agency is able to initiate its own investigations.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Auditor General initiates investigations, however, its functioning sometimes may be affected by political or other reasons.
References: Media reports; www.oagnep.gov.np
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| 57 |
Can citizens access reports of the supreme audit institution? |
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57a:
In law, citizens can access reports of the audit agency.
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| Score: |
YES |
NO |
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Comments: The reports are generally available to the public. The recently introduced Right to Information Act provides a greater scope.
References: The Interim Constitution of Nepal 2007; The Right to Information Act 2007
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57b:
In practice, citizens can access audit reports within a reasonable time period.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: After the report is presented in the Parliament, the Parliament Secretariat places the report in its library for public reference. However, laymen may have difficulty in entering the Secretariat premise, as it is located inside the Singha Durbar, a place where common citizens do not have easy access.
Peer Review Comments: Citizens can access audit reports but the time and physical difficulties arise.
Peer Review Comments: This also does not attract any concern from the majority of the population living in villages. So the answer may be irrelevant.
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57c:
In practice, citizens can access the audit reports at a reasonable cost.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Although the report is made public, the number of copies issued are limited and the general public is required to visit the Auditor General's office in Katmandu to obtain the report, hence the access is difficult for people living outside the Kathmandu valley.
Peer Review Comments: Citizens can access the reports at a reasonable cost if they approach.
Peer Review Comments: Although the reports are free of cost, for the general population they are impossible to obtain.
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