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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.

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