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2. Definitions

2. Definitions :

Unless the subject or context requires otherwise in this Act-
(a) “Government Office” means all government office and courts, including the Supreme Court, Parliament,   commission for investigation of Abuse of Authority
Auditor General Public Service Commission and Offices of other constitutional bodies, and Nepal Army and Nepal Police.
(b) “Accounts” means the records, ledgers books etc. maintained under prevailing laws showing particulars of  transactions, and other documents substantiating such
transactions.
(c) “Audit” means examination of the accounts and the analysis and evaluation made on the basis thereof.
(d) “Corporate body wholly owned by government of Nepal” means a corporate body whose all shares of assets are  owned by Government of Nepal, or a corporate body whose
all shares or assets are owned by the aforesaid corporate body or by such corporate body and Government of Nepal  and this expression shall also include such corporate body
for whom Government of Nepal is required to bear full responsibility.
(e) “Corporate body substantially owned by government of  Nepal” means a corporate body whose more than fifty- percent shares or assets are owned by Government of
Nepal.

Public Security Act, 2046 (1989)

Date of Authentication and Publication
2046-6-11 (27 Sept. 1989)

Amendments,
1. Public Security (First Amendment) Act, 2047 (1991)                                                                 2047-12-29  (12 April 1991)
2. Public Security (Second Amendment) Act, 2048 (1991)                                                              2048-7-28 (14 Nov. 1991)
3. Some Nepal Acts Amendment Act, 2048 (1992)                                                                            2049-1-8 (20 April 1992)
4. Republic Strengthening and Some Nepal Laws Amendment Act, 2066 (2010)                      2066-10-7 (21 Jan 2010)

Act Number 5 of the Year 2046 (1989)

3. Methods of Audit

3. Methods of Audit :

(1) The Auditor General may conduct final audit of the financial activities and other activities relating thereto of the offices, bodies  or organizations under its jurisdiction, either in detail or sporadically or a random basis and present the facts obtained therefrom, make critical  comments thereon and submit its reports.
(2) The Auditor General may. if it deems necessary in course of audit exercise the following powers –
(a) To check at any time the status of the program and project being operated under the grants obtained by Government  of Nepal and examine documents relating to accounts;
(b) To require contractors of government contracts to produce relevant documents or other evidence relating to the  contract, which are supposed to be in his/her possession;
(c) To hire services of any expert on the task of audit and, if necessary, engage someone under contract with reasonable remuneration.

An Act made to provide for provisions to maintain public security

Preamble: Whereas, it is expedient to provide for timely provisions 2to hold a person under preventive detention or under an area confinement for the purpose of maintaining sovereignty, integrity or law and order situation of Nepal or for interest of general public or harmonious relations subsisting among the people o various caste, tribe or communities. Now, therefore, be it enacted by His Majesty the king Birendra Bir Bikram Shah Dev, on advice and with consent of Rastriya Panchayat.

4. Matters to be audited

4. Matters to be audited :

The Auditor General, with due regard to the regularity, economy, efficiency, effectiveness and propriety, shall audit
following matters to ascertain whether:
(a) the amount appropriated in the concerned heads and sub- heads by the Appropriation Act for respective services and activities have been expended for the specified purposes of designated services or activities within the approved limit;
(b) the financial transactions comply with the existing laws and the evidence relating to items of income and expenditure are sufficient;
(c) the accounts have been maintained in the prescribed forms and such accounts fairly represent the position of the transactions;
(d) the inventory of government assets is accurate and up to date and the arrangement for protection and management  of governmental property is adequate;
(e) the arrangements for internal audit and internal control of cash, kind and other governmental property against any loss, damage and abuse are adequate and if so, are they
pursued;
(f) the accounts of revenue, all other incomes and deposits are correct and the rules relating to evaluation, realization and methods of book keeping are adequate and if so, are
they followed;
(g) the accounts relating to public debts, security, deposit, debt relief fund and the amounts set aside for debt  services and repayment of debts are accurate;
(h) The accounts of income and expenditure of industrial and business services, and their balance of cash and kind, and the arrangements and rules relating to their financial
transactions are adequate and if so, are they observed;
(i) The organization, management and job allocation of the office are sufficient and proper and are that operating accordingly;
(j) Any function is being unnecessarily performed in duplication by any employee or agency or any essential function is being omitted;
(k) The available resources, means and assets are properly utilized and the maintenance and perspiration thereof  against any loss or damage has been properly arranged;
(l) The progress has been achieved within scheduled time and the quality and quantity of the work is satisfactory;
(m) The objective and policy of the Office is explicit and the program is delineated conforming to the specified objective and policy;
(n) The program is being implemented within the limits of approved cost estimate and the proceeds received in comparison to the cost is reasonable;
(o) The arrangements for maintaining data relating to target, progress and cost are adequate and reliable.

5. Matters to be audited in View of Propriety

5. Matters to be audited in View of Propriety :

(1) The Auditor General shall audit following matters considering the propriety thereof-
(a) On the propriety of any expenditure and its authorization, if in the opinion of the Auditor General such expenditure  is a reckless one or is an abuse of national property, whether movable or immovable, despite that the expenditure confirms to the authorization, and
(b) On the propriety of all authorizations issued in respect of any grant of national property whether movable or  immovable, fixed or current, or underwriting of any
revenue, or any contract, license or permits relating to mining, forest, water resources, etc. and any other act of  abandoning movable or immovable, assets of the nation.
(2) The Auditor General may not include in the report minor items of discrepancy and other items deemed as insignificant in view of their  property which were observed during the audit of income and expenditure.

6. Audit of Corporate Bodies Wholly Owned by Government of Nepal

6. Audit of Corporate Bodies Wholly Owned by Government of Nepal :
(1) Notwithstanding anything contained in the existing laws, the audit of the corporate bodies wholly owned by Government of Nepal shall be audited by
the Auditor General pursuant to this Act.
(2) If the Auditor General is constrained by time and resources  to audit the corporate bodies wholly owned by Government of Nepal  pursuant to Sub-section (1) he/she may appoint license holder auditors under the prevailing laws an assistant. While appointing auditor as such, he/she shall give priority to the Nepali citizen.
(3) The auditor appointed pursuant to Sub-section (2) shall  act under the direction, supervision and control of the Auditor General.
(4) The powers, functions, duties and responsibilities of the auditors appointed pursuant to Sub-section (2) and the procedures to be
followed by them in course audit and provisions relating to their report shall be as prescribed by the Auditor General.
(5) The remuneration to be paid by the concerned organisation to the auditors appointed pursuant to Sub-section (2) shall be fixed by the  Auditor General keeping in view the volume of financial transactions, status of accounts, number of branches and sub-branches, work load and work
progress of the concerned organization.

7. Audit of Corporate Bodies Substantially Owned by Government of Nepal

7. Audit of Corporate Bodies Substantially Owned by Government of
Nepal :

(1) The audit of the corporate bodies substantially owned by Government of Nepal shall be done in accordance with the prevailing laws
relating to such body.
(2) Notwithstanding anything contained in Sub-section (1), the Auditor General shall be consulted while appointing an auditor for auditing
of the corporate bodies substantially owned by Government of Nepal.
(3) The procedures to be followed while consulting the Auditor General for appointing auditors pursuant to Sub-section (2) and on matters to
principles of audit to be followed by the auditors during their audit shall be as prescribed by the Auditor General.
(4) The concerned organization shall deliver at the Office of  the Auditor General a copy of the report submitted by the auditor appointed
in consultation with the Auditor General pursuant to Sub-section (2).
(5) The Auditor General may issue directives to the concerned organization in respect of the irregularities observed in the report received
pursuant to Sub-section (4) and it shall be the duty of concerned organization
to abide by such directives.

8. Annual Report of the Auditor General

♣ 8. Annual Report of the Auditor General :

The Auditor General shall submit its annual audit report, including his/her comments and opinions thereon, to president on the final audit of Government Offices and other
offices and organization prescribed by prevailing laws, which are subject to audit by the Auditor General.
Provided that the Auditor General may submit a report if he deems necessary at any time to take immediate action against any loss or damage already
happened or impending upon to the national assets.
(3) president shall forward the Report received pursuant to Sub- section (1) to the legislative -parliament.

9. Recruitment of Officers and Employees and Condition of Services

9. Recruitment of Officers and Employees and Condition of Services :
(1) There shall be officers and employees as approved from time to time by Government of Nepal in order to assist the Auditor General in the
performance of his/her duties. The number of such employees shall not be reduced without the approval of the Auditor General.
(2) A separate cadre of officers and employees in the Office of the Auditor General shall be constituted. The recruitment and other conditions of
services of the officers and employees within the cadre shall be as prescribed in the Rules to be framed under this Act.

10. Powers to issue Directives by the Auditor General

10. Powers to issue Directives by the Auditor General : The Auditor General may, subject to the Constitution of the Kingdom of Nepal, 1990 and
the prevailing laws, issue directives to the concerned Government Offices,

______________________________
♣ Amended by The Act Amending Some Nepal laws, 2063

and Corporate Bodies wholly or substantially owned by Government of Nepal, from time to time to make proper arrangements on matters of  accounts and to maintain regularity therein. It shall be the duty of the concerned offices or organizations to abide by such directives.

2. Definition

2.1 In this Act, unless the subject or context otherwise requires;

2.1.1. “An order of preventive detention” means an order issued pursuant to 3 Sub-section 3.1.

2.1.2 An order of area confinement means an order issued pursuant to4 Subsection 3.2….5

2.1.3 Local Authority means “Chief District Officer and this expression also include an authority who discharges the functions of chief district officer in his/her absence.

3.Power to issue an order:

3.1 If there is reasonable and adequate ground to immediately prevent a person from acting in any manner prejudicial to the sovereignty, integrity or public peace and order of Nepal, the Local Authority may issue an order to keep such person under preventive detention for a specified period and at a specified place.

3.2 If there is reasonable and adequate ground to prevent a person from acting in any manner prejudicial to interest of general public or harmonious relations subsisting among various castes, tribes or communities, the Local Authority may issue any of the following orders for keeping such person under area confinement.

3.2.1 Not to reside in a specified place of Nepal.

 

4. Procedures relating to an order

84.1 The Local Authority shall while issuing an order pursuant to Subsections 3.1 or 3.2 set out the reasons and grounds and provide the said order to the concerned person. The Local Authority shall also submit the information thereof to the Ministry of Home affairs along with a copy of the order.

4.2 If an order is issued for holding a person under preventive detention the Local Authority shall forward a notice thereof along with a copy to the District Court of the district where the said order was issued.

94.3 If the reasons and grounds of an order issued Pursuant to Subsections 3.1 or 3.2 no longer exist, the Local Authority shall abrogate such an order within Twenty Four hours from the date of cause of action.

Amendments

Amendments
1. Judicial Administration Reform
(Fourth Amendment) Act, 2043 (1986) 2043-7-24 (Nov. 10, 1986)
2. Administration of Justice Act, 2048 (1991) 2048-2-16 (May 30, 1991)
3. Some Nepal Acts Amendment Act, 2048 (1991) 2049-1-8 (April 20, 1992) Act Number 10 of the year 2034 (1977)
An Act made to make provisions on establishment and registration of associations

Preamble

Preamble:

Whereas, it is expedient to make provisions on establishment and registration of social, religious, literary, cultural, scientific, educational, intellectual, physical,
economical, vocational and philanthropic associations;
Now, therefore, be it enacted by His Majesty the King Birendra Bir Bikram Shah Dev with the advice and consent of the Rastriya Panchayat.

2. Definitions

2. Definitions:

Unless the subject or the context otherwise requires, in this Act,-
(a) “Association” means an association, institution, club, circle, council, study centre etc. established for the purpose of developing and extending social, religious, literary, cultural, scientific, educational, intellectual, philosophical, physical, economical, vocational and philanthropic activities, and also includes the friendship association.
(b) “Local Authority” means the authority specified by Government of Nepal by a Notification published in the Nepal Gazette, and if the authority has
not been so specified, it means the Chief District Officer.
(c) “Management Committee” means the management committee constituted pursuant to the statute of the Association.
(d) “Prescribed” or “as prescribed” means prescribed or as prescribed in the Rules framed under this Act.

4. Registration of Association

4. Registration of Association:

(1) Any seven or more than seven persons willing to establish an Association shall have to submit to the Local Authority an application setting out the following details on the Association, accompanied by one copy of the Statute of the Association, and with the prescribed fee:-
(a) Name of the Association,
(b) Objectives,
(c) Name, address and occupation of the members of the
Management Committee,
(d) Financial sources,
(e) Address of the office.
(2) Upon receipt of the application referred to in Sub-section (1), the Local Authority shall make necessary inquiry, and register the Association, if he/she
deems it appropriate to register the Association, and shall issue the certificate of registration.
(3) If the Local Authority makes a decision not to register the Association, a notice of such decision shall have to be given to the applicant; and the applicant
may make a complaint to the Authority specified by Government of Nepal against such decision within thirty five days of receipt of such a notice.
(4) Upon receipt of a complaint pursuant to Sub-section (3), the authority specified by Government of Nepal may, if he/she deems reasonable to register
such Association upon making necessary inquiry, give an order to the Local Authority to register the Association; and upon receipt of such an order, the Local
Authority shall have to register the Association.
(5) The format of the certificate, validity period, renewal and renewal fee to be paid pursuant to this Section shall be as prescribed.

5. To Be a Corporate Body

5. To Be a Corporate Body:

(1) Each Association registered pursuant to this Act shall be an autonomous body corporate with perpetual succession. The Association shall have a separates seal of its own for all activities of the Association.
(2) The Association may, like an individual, obtain, use and dispose of movable and immovable property.
(3) The Association may sue by its own name and may be sued by the same name as an individual

5. Validity period of the order of preventive detention

5.1 Unless abrogated earlier, an order of preventive detention issued Pursuant to Section 3.110 shall be effective for a term not exceeding with Ninety days from the date of issuance.

115.2 Notwithstanding anything contained in Sub-section 5.1, the duration of preventive detention order shall be as follows in the following circumstances,-

5.2.1 In case the Local Authority deems it necessary to extend the duration of preventive detention for more than Ninety days to hold a person under preventive detention, he/she shall forward it in writing to the Ministry of Home affairs along with the reasons and grounds thereof. If the Ministry of Home Affairs approves it, the order of preventive detention shall be remained valid for a term not exceeding with Six months from the date of issuance.

5.2.2 If it deems necessary to hold a person under preventive detention for a period longer than Six months, the Ministry of Home Affairs shall take advice with the Advisory Board constituted pursuant to Section 7. If the said Board forwards its opinion to the said Ministry stating it is reasonable to extend the duration of preventive detention, the order of preventive detention shall be extended for a period not exceeding Twelve months from the date of issuance.

 

6. Property of the Association

6. Property of the Association:

(1) If any person including the member or employee of an Association misuses, possess or holds up any property of the Association contrary to the statute of the Association, the Local Authority may obtain such property from such person who has misused, possessed or held up it, and return it to the Association.
(2) A person who is not satisfied with the action taken by the Local Authority to return the property of the Association pursuant to Sub-section (1)
may appeal to the ‽ Court of Appeal.
(3) If any person including the member or employee of the Association commits any crime or wrong against the property or document or reputation of the
Association, the Association, any member of the Association or the Local Authority may institute a case pursuant to the prevailing laws.

8. Alterations in Objectives of Association

8. Alterations in Objectives of Association:

(1) If it deems necessary to alter the objectives of the Association or deems it appropriate to amalgamate the Association with any other Association, the Management Committee of the
Association shall prepare a proposal therefor and shall have to call an extraordinary general meeting pursuant to the statute of the Association to discuss the proposal.
(2) If more than two-thirds members out of the total number of members present at the extraordinary general meeting support the proposal, the proposal shall be deemed to have been adopted by the extra-ordinary general meeting.
Provided that, in order to implement the said proposal, prior approval of the Local Authority shall have to be taken.

6. Duration of an order of area confinement order

6.1 Unless abrogated earlier, an order of area confinement shall remain valid for a period not exceeding Thirty days from the date of issuance. 12

6.2 Notwithstanding anything contained in Sub-section 6.1, if it is necessary to extend the duration of an order of area confinement issued pursuant to this Act for more than Thirty days, the Local Authority shall forward it in writing to the Ministry of Home Affairs along with reasons and grounds thereof. If the Ministry of Home Affairs deems it reasonable and approves it the said order shall be extended for a period not exceeding Ninety days from the date of issuance.

10. Examination of Accounts

10. Examination of Accounts:

(1) The Local Authority may, if it deems necessary, cause the accounts of the Association to be examined by an officer appointed by him/her.
(2) For the examination of the accounts pursuant to Sub-section (1), the Local Authority may collect the fee in such a sum as may be determined by him/her not exceeding three per cent of the balance of the Association as shown upon the examination.
(3) It shall be the duty of the official, member and employee of the Association to submit the statement and documents or to answer the questions asked by the officer examining the accounts.
(4) The officer examining the accounts shall have to submit the report of the examination to the Local Authority within the period as prescribed by the    Local Authority; and on the basis of such report, if the Local Authority deems that any property of the Association is embezzled, destroyed or misused by any office- bearer, member or employee of the Association, he/she may take action pursuant to the prevailing laws to recover such loss or damage from such office- bearer,
member or employee.
Provided that, if a crime punishable under the prevailing laws is also committed, he/she shall cause a case to be instituted in accordance with the prevailing law.

7. Constitution of an Advisory Board

For the purpose of this Act, Government of Nepal may, on consultation with the Chief-Justice, constitute an Advisory Board under the chairpersonship of a sitting judge of the Supreme Court and two other members shall be from sitting or retired judges of the Supreme Court.

12. Punishment

12. Punishment:

If an Association is established without having it registered pursuant to Section 3 or if an Association is operated without having it registered pursuant to Section 7, the Local Authority may impose a fine of up to Two Thousand Rupees on each member of the Management Committee of such an Association.
(2) If the statement of accounts is not submitted pursuant to Section 9, the Local Authority may impose a fine of up to Five Hundred Rupees on each member of the Management Committee.
Provided that, if a member produces a satisfactory evidence that he/she had tried his/her best not to violate Section 9, such a member shall not be liable to punishment.
(3) The Local Authority may impose a fine of up to Five Hundred Rupees on the concerned office-bearer, member or employee of the Association who does not submit such statement and documents or answer such questions as may be required or asked by the concerned officer examining accounts pursuant to Sub- section (3) of Section 10.
(4) If changes are made in the objectives of the Association or the Association is amalgamated with another Association without obtaining approval of the Local Authority pursuant to Section 8, or if the Association performs any acts contrary to the objectives of the Association or fails to follow the directions given by Government of Nepal, the Local Authority may suspend or terminate the
registration of such an Association.
(5) ? …………..

8. Procedures of the Advisory Board:

8.1. If the Ministry of Home Affairs deems necessary to hold a person under preventive detention for more than Six months14 it shall submit a report to the Advisory Board along with reasons and grounds thereof, an advice given by Local Authority in this regard, If any, and the complaint lodged on behalf of detainee, if any, with Government of Nepal.

8.2 The Advisory Board shall, upon considering the report as well as other document received pursuant to Sub-section 8.1 and statement or clarification submitted by detainee pursuant to Sub-section 8.3 if
any, forwards its opinion as to whether it is necessary to extend the duration of preventive detention or not.

8.3 The Advisory Board, if it deems necessary, may make an inquiry with the person held under preventive detention, or seek his/her clarification in this regard.

9. Power to abrogate order

9.1 The Local Authority may abrogate any order issued by him/her at any time before the termination of the duration of an order.
9.2 The Government of Nepal may abrogate any order of preventive detention 15and any order of area confinement.

14. Dissolution of Association and Consequences Thereof

14. Dissolution of Association and Consequences Thereof:

If an Association is dissolved due to its failure to carry out the functions pursuant to its Statute or for any other reasons whatsoever, all the assets of such Association shall devolve on  Government of Nepal.
(2) In the case of the liabilities of the Association dissolved pursuant to Sub-section (1), Government of Nepal shall bear such liability to the extent that the assets of the Association cover.

10. Penalty

10.1 The Local Authority….16 may impose an imprisonment for a term not exceeding Six months or impose a fine up to One Thousand Rupees on a person who violates an order issued pursuant 17to Subsection 3.2.

10.2 An appeal may be filed in 18Court of Appeal against an order of punishment made pursuant to Sub-section 10.1.

10.3 If an appeal is field pursuant to Sub-section 10.2 19the Court of Appeal shall dispose the appeal upon confining only in the matter as to whether the said order is contravened or not.

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