Nepal Enhanced accountability in Public Financial Management

The MDTF partners have agreed on 3 outcome indicators, and support to OAG is one of the 3rd outcomes (the other one being support to Public Accounts Committee) Outcome 3: Enhanced accountability in Public Financial Management: Intermediate result 3.1: Strengthened OAG capacity to deliver on its mandate in compliance with ISSAI – SAI PMF study in 2020 with at least 6 indicators out of 24 showing improvement and less than 2 showing deterioration in performance. Background: Nepal is a recent federal country. The new constitution requires OAG to audit all 3 tiers of government (federal, provincial and local). There are 7 provinces and 744 local governments now. OAG does not have a single professional accountant, was already very understaffed (and the sudden increase in their mandate is overwhelming). OAG still follows traditional auditing approach.