KATHMANDU, April 4: The Transparency International (TI) Nepal has expressed concern over the recommendation of Toyam Raya to the post of Auditor General by the Constitutional Council.
In a statement, TI Nepal said, “Based on the recommendation of the Constitutional Council, Toyam Raya, who has served as the Financial Secretary, Secretary in the Office of the Vice President, and Chief Statistics Officer of the National Statistics Office (where he is also the Accountable Officer), will be tasked with completing the audit as the Auditor General for the fiscal years 2022/23 and 2023/24. The final report must be signed and submitted to the Honorable President. This arrangement, where one audits their own operations and financial transactions, directly contradicts the principle of audit independence.”
Raya appointed as Auditor General
TI Nepal insists that appointments to high state positions must be free of conflicts of interest and should not compromise good governance. “This situation not only presents a direct conflict of interest but also undermines good governance. Therefore, Transparency International Nepal urgently calls on the parliamentary hearing committee to ensure that there is no conflict of interest, that audit independence is upheld, and that these measures contribute to good governance,” the statement added.
Raya has previously held the position of Secretary at the National Statistics Office before being recommended by the Council for the post of Auditor General.
TI Nepal, in its statement, referred to Article 241 of the Constitution of Nepal, which designates the Auditor General as the highest authority for auditing all government agencies in Nepal. The Economic Procedures and Financial Accountability Act-2076 BS classifies anyone serving as secretary in any ministry or central agency as the accountable officer.
Padmini Pradhananga, president of TI Nepal, said in the statement that the code of conduct issued by the International Organization of Supreme Audit Institutions (INTOSAI) sets forth ethical guidelines for the Auditor General’s conduct.
