Audit Act, 2075

Section 25: Power to Write for Action

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1) The Auditor General may write to the concerned body to take action under the prevailing law, including departmental action against the official or person entrusted with the responsibility of the concerned business who does not get the accounts to be audited pursuant to this Act, who does not make available the financial statements and accounts to the auditor appointed pursuant to Sections 10 and 11, who does not submit the accounts related documents pursuant to Section 12, who does not give relevant information, who does not maintain accounts in the format referred to in Section 23, who causes obstruction to the audit related function and who violates this Act or the Rules framed under this Act.

2) If correspondence is received pursuant to sub-section (1), the concerned body shall, without delay, take action against the official or person and give information thereof to the Office of the Auditor General.

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Section 25: Power to Write for Action

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