Section 19: Annual Report

1) The following matters shall be set out in the annual report to be submitted by the Auditor General to the President pursuant to Article 294 of the Constitution:

(a) Details of the functions performed by the Auditor General throughout the year,

(b) Summary of the main contents found from the audit,

(c) Status of implementation of the audit reports and reforms to be made in the future,

(d) Other necessary matters.

2) The Auditor General may issue audit reports, along with the opinion, after completion of audits of the bodies referred to in sub-section (1) of Section (3).

3) The Auditor General may issue functional, information technology, forensic, gender, environmental, and timely audit reports of the bodies referred to in sub-section (1) of Section (3) in addition to the matters referred to in sub-section (2).

4) The Auditor General may prepare individual annual reports on the functions of each province and submit them to the Chief of the concerned province.

5) The report submitted pursuant to sub-section (4) shall be submitted to the Provincial Assembly through the Chief Minister.

6) The Auditor General may, if it appears that a significant loss and damage has been caused to any movable or immovable national property or that such a loss and damage may occur if immediate action is not taken, audit such transactions at any time and submit a report to the President or Chief of the Province, as the case may be.

7) The report submitted by the Auditor General pursuant to this Section shall be made public.