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