Section 3: Bodies to be Audited by the Auditor General

1) The Auditor General shall perform an audit of the following bodies:

(a) Government Offices,

(b) Corporate bodies wholly owned by the Government of Nepal, Provincial Government or Local Level,

(c) Bodies or institutions audit, which is so specified by federal law that it is to be performed by the Auditor General.

2) The responsible officials of the bodies referred to in sub-section (1) shall furnish accounts of income and expenditures and financial statements in accordance with the prevailing law and have the Auditor General perform the final audit.