(1) The accounts of all Federal and State Government Offices including the Office of the President, Office of the Vice-President, Supreme Court, Federal Parliament, State Assembly, State Government, Local level, Constitutional Bodies and Offices thereof, Courts, Office of the Attorney General, Nepal Army, Nepal Police and Armed Police Force, Nepal shall be audited by the Auditor-General in 153 accordance with law, having regard to, inter alia, the regularity, economy, efficiency, effectiveness and the propriety thereof.

(2) The Auditor General shall be consulted in the matter of appointment of an auditor to carry out the audit of a corporate body of which the Government of Nepal or State Government owns more than fifty percent of the shares or assets. The Auditor General may also issue necessary directives setting forth the principles for carrying out the audit of such corporate body.

(3) The Auditor General shall, at all times, have power to examine any books of accounts for the purpose of carrying out the functions under clause

(1). It shall be the duty of the concerned chief of office to provide all such documents and information as may be demanded by the Auditor General or any of his or her employees.

(4) The accounts to be audited pursuant to clause

(1) shall be maintained in the form prescribed by the Auditor General, as provided for in the Federal law.

(5) In addition to the accounts of the offices mentioned in clause

(1), the Federal law may also require the accounts of any other offices or bodies to be audited by the Auditor General. 154