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Public Financial Management

Multi Donor Trust Fund (MDTF)


Strengthening the Office of the Auditor General Project

Project Details
Project ID P127040
Grant Amount US$ 2.3 Million
Implementing Agency Office of the Auditor General, Nepal
Effective Date Feb 23, 2012
Closing Date Jun 30, 2016
Team Leader Akmal Minallah
Description The project aims to strengthen the Office of the Auditor General to enhance the quality and impact of public sector audit in Nepal.
Objective The development objective of Strengthening the Office of the Auditor General Project is to enhance the quality and impact of public sector audit in Nepal. The direct beneficiaries of this project are the Office of the Auditor General (OAG) Nepal and the Public Accounts Committee (PAC). The project comprises four components: (1) enhancing the quality of financial statement audits; (2) upgrading the capacity to conduct performance audits; (3) enhancing the impact of audit; and (4) project management.
Key Results

Project Development Objectives

Original PDO

The project development objective (PDO) is to enhance the quality and impact of public sector audit in Nepal

Change in Project's Development Objectives

Change in Results Framework


The restructuring of the Results Framework is considered necessary to :

a.         Simplify the indicators so that reliable data may be gathered and used in relation to the indicators; and

b.         Update the target values in light of progress to the date of the mid-term review


During the November 2014 review, a revised Results Framework (RF) was discussed with the OAG which takes into account the updated authorizing environment, attribution to the project activities and the current status of implementation and is depicted in the Annex along with justification for each revision. Final results framework is reflected in letter dated March 4, 2015 tothe recipient recording the Bank’s agreement on the revised framework. Changes in the results framework also include clarifying results for pilot financial audits and slicing them around financial statement audits of legal entities and financial audits of the spending units of government that help in overall financial statement audit of GoN. It has also been decided to focus more on financial statement audits in the current year by conducting 5 financial statement audits comprising of 2 line ministries, 1 district development committee, 1 trust and 1 state owned enterprise. The current status of achievements as per current RF is also depicted in the Annex. In line with OAG’s request, new indicators have been added that are simple and easy to measure.

Project Status Active

  1. Project Paper
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Public Financial Management
Multi-Donor Trust Fund