Kathmandu
Tuesday, August 26, 2025
KATHMANDU: On Wednesday, May 14th, Auditor General Toyam Raya submitted the Annual Report for the Fiscal Year 2080/81 BS (2023/24) to President Ramchandra Paudel at Sheetal Niwas.
The report revealed a significant increase in arrears amounting to Rs. 91.59 billion from the previous year, bringing the total arrears to Rs. 733.19 billion. The report highlighted financial irregularities across federal, provincial, and local government bodies. President Paudel, during the submission, stressed the need for public office-bearers to uphold financial discipline and ensure accountability to curb the growing irregularities in government transactions. Here are some of the key questions answered by exploring the main highlights of the report.
What are the major findings of the 62nd Annual Report of the Office of the Auditor General regarding financial irregularities in government offices?
The 62nd Annual Report of the Office of the Auditor General (OAG) has brought to light alarming financial irregularities in government offices for the fiscal year 2080/81. According to the report, the total amount of irregularities reached NPR 91.59 billion, with NPR 30.12 billion classified as recoverable, accounting for 32.89% of the total. This is a slight increase from previous years, where only about 30% of irregularities were deemed recoverable.
The report also highlights the need for regularization of NPR 56.12 billion, which constitutes 61.27% of the unsettled accounts. Among these unsettled transactions, NPR 15.11 billion remains unaccounted for, NPR 40.94 billion is undocumented, and NPR 338 million is under unrecovered advances. Moreover, prepayments worth NPR 5.34 billion are listed as irregularities, suggesting severe lapses in financial accountability.
Breaking down the irregularities by government levels, federal ministries and agencies topped the list with NPR 47.74 billion in unsettled transactions. This was followed by local governments with NPR 25.32 billion, provincial ministries and agencies with NPR 4.20 billion, and committees and other institutions with NPR 14.33 billion.
Additionally, the OAG report revealed that accumulated irregularities, including outstanding amounts from previous years, have now exceeded NPR 700 billion. The total unsettled transactions amount to NPR 733.19 billion, with NPR 551.01 billion marked as recoverable. The findings indicate a critical need for stronger financial oversight and accountability in government offices to address these growing irregularities.
Which government bodies are leading in financial irregularities, and what are the key challenges in addressing these issues?
The report by the Office of the Auditor General identified the Ministry of Finance as the leading government body with the highest financial irregularities. Ironically, the very institution responsible for enforcing financial discipline is at the forefront of unsettled transactions, accounting for a staggering NPR 33.71 billion, which represents 70% of the total irregularities in federal government offices.
The Ministry of Physical Infrastructure and Transport follows with NPR 6.43 billion, equivalent to 13.48% of the total. Other significant ministries contributing to the irregularities include the Ministry of Defense, Ministry of Land Management, Cooperatives and Poverty Alleviation, Ministry of Foreign Affairs, Ministry of Energy, Water Resources and Irrigation, and the Ministry of Urban Development.
On the provincial level, Madhesh Province leads in unsettled transactions, reflecting broader issues of financial mismanagement across various government layers. The OAG report points out that across federal, provincial, and local governments, as well as committees and institutions, NPR 733.19 billion remains unsettled. Among this, NPR 551.01 billion is marked as recoverable, including NPR 472.34 billion in revenue arrears.
The key challenges in addressing these financial irregularities stem from weak auditing mechanisms, lack of enforcement of legal provisions, and insufficient documentation of transactions. Furthermore, the report highlights government-guaranteed loans with overdue principal and interest amounting to NPR 49.37 billion, adding to the financial burden.
These findings underscore the urgent need for comprehensive financial reforms, stronger accountability mechanisms, and stricter legal enforcement to prevent further accumulation of financial irregularities in government offices.
What were the key financial irregularities found in Nepal’s Ministry of Finance during FY 2080/81, and why was this ministry most affected?
The Ministry of Finance recorded the highest amount of financial irregularities in Nepal during the fiscal year 2080/81, totaling NPR 33.71 billion, which is approximately 70.61% of the total irregularities (NPR 47.74 billion) reported across all federal ministries. Initially, the ministry reported irregularities amounting to NPR 35.10 billion, but after adjustments and settlements of NPR 1.39 billion, the final figure stood at NPR 33.71 billion.
The irregularities were categorized mainly as:
The Ministry of Finance’s vast scope explains why it faced the largest irregularities. This ministry handles critical financial functions such as public expenditure management, revenue collection, macroeconomic stability, and foreign aid management. Given these responsibilities, it naturally deals with larger sums of money, increasing the risk and scale of discrepancies.
The Auditor General identified three former finance secretaries—Arjun Pokharel, Krishnahari Pushkar, and Madhu Kumar Marasini—as key individuals responsible for the irregularities during their tenures. The report highlights systemic issues in financial oversight and weak enforcement of accountability mechanisms within the ministry.
Overall, the audit underscores the urgent need for improved financial management, better internal controls, and stringent accountability within the Ministry of Finance to prevent such large-scale irregularities in the future.
How did revenue arrears contribute to financial irregularities in Nepal’s federal ministries, and what recommendations did the Auditor General make to improve recovery?
A major contributor to the high irregularity figures reported in Nepal’s Ministry of Finance was the persistent issue of revenue arrears. According to the Inland Revenue Department’s annual report, there are significant outstanding tax dues:
This backlog severely impacts the government’s revenue stream and contributes directly to irregularities and fiscal gaps in the Ministry of Finance.
To address these challenges, the Auditor General recommended several measures:
What did the Auditor General’s report reveal about tax exemptions, waivers, and related irregularities?
The Auditor General’s report for FY 2080/81 uncovered significant concerns regarding tax exemptions, waivers, and contract tax irregularities, exposing systemic weaknesses in Nepal’s fiscal governance. The report revealed that the government granted tax exemptions and waivers worth billions of rupees without proper documentation, monitoring, or transparency, posing serious risks of revenue leakage and fiscal irresponsibility.
During FY 2080/81 alone, the government extended Rs. 79.87 billion in tax discounts. However, the Ministry of Finance and the Inland Revenue Department (IRD) failed to maintain separate, clear records distinguishing revenue forgone on critical taxes such as excise duty and value-added tax (VAT). This lack of detailed accounting compromises transparency and complicates efforts to assess the actual fiscal impact.
\Additionally, tax waivers of Rs. 4.87 billion were granted on imports under the South Asian Free Trade Area (SAFTA) provisions. Projects financed through foreign aid or loans benefited from tax exemptions on imports amounting to Rs. 43.56 billion, with tax waivers totaling Rs. 7.53 billion. The Auditor General criticized the absence of systematic monitoring mechanisms for these waivers, underscoring the potential for unchecked revenue loss and a broader governance failure in controlling tax expenditures.
Furthermore, the Auditor General highlighted irregularities related to tax exemptions granted by the IRD to the liquor industry, totaling NPR 230.8 million. The report found that 13 liquor companies claimed advertising and promotional expenses amounting to NPR 2.32 billion, despite clear regulations prohibiting such claims. This points to misuse of exemptions and regulatory gaps, prompting the Auditor General to recommend a detailed investigation and stronger enforcement of tax laws in this sector.
Additional issues surfaced regarding dividend tax irregularities amounting to NPR 1.12 billion connected to mergers and acquisitions, calling for accurate tax assessments and audits to prevent evasion. Contract tax compliance was another problematic area: large taxpayer offices such as the Nepal Civil Aviation Authority and Nepal Electricity Authority failed to deposit NPR 2.34 billion in advance taxes. Likewise, foreign airline companies neglected to pay NPR 2.31 billion in government-mandated taxes, including associated charges and interest, further exacerbating revenue shortfalls.
To address these problems, the Auditor General recommended several corrective steps aimed at strengthening fiscal discipline and ensuring accountability:
Which province in Nepal has the highest financial arrears, and what are the primary reasons behind these arrears?
According to the 62nd Annual Report of the Auditor General for the fiscal year 2080/81, Madhesh Province recorded the highest financial arrears among all seven provinces in Nepal. The arrears in Madhesh stand at 2.57%, amounting to NPR 1.1638 billion. This has been a continuing issue, as Madhesh also held the highest arrears in the previous fiscal year.
The report identifies multiple causes for the accumulation of arrears across provinces, with Madhesh’s situation reflecting several systemic problems. One major factor is the violation of financial laws and procedures, such as the Economic Procedure Act and financial responsibility laws. Arbitrary salary payments without proper authorization or documentation have also contributed to the growing arrears.
Moreover, administrative issues play a significant role. Frequent reshuffling of ministries and the duplication or alteration of tasks have led to confusion and inefficiencies in the management of financial matters. Problems in human resource management, lack of coordination in physical infrastructure projects, and weak performance monitoring further aggravate the situation.
Additionally, delays in the preparation and consolidation of integrated financial statements impede timely tracking and recovery of arrears. The lack of clear responsibility and accountability at various administrative levels leads to insufficient follow-up on outstanding payments, resulting in arrears that remain unrecovered for long periods.
Experts emphasize that weak oversight and monitoring mechanisms, particularly at provincial and local government levels, have allowed arrears to grow unchecked. Provincial public accounts committees and related oversight bodies need to strengthen their supervision to ensure fiscal discipline.
How do financial arrears vary among Nepal’s provinces, and what implications do these differences have for provincial governance and development?
The Auditor General’s annual report for fiscal year 2080/81 reveals significant variation in financial arrears among Nepal’s seven provinces, reflecting diverse governance challenges and financial management capacities. Madhesh Province has the highest arrears, totaling NPR 1.1638 billion (2.57%), while Bagmati Province reports the lowest provincial arrears at NPR 851.7 million, though still substantial.
Other provinces show intermediate arrears: Koshi Province has NPR 868.1 million, Gandaki NPR 519.8 million, Lumbini NPR 658.2 million, Karnali NPR 459.4 million, and Sudurpaschim NPR 506.9 million. These figures indicate a widespread issue, though with varying severity.
The disparities in arrears suggest differences in administrative effectiveness, fiscal discipline, and project execution among provinces. For instance, provinces with higher arrears, like Madhesh and Koshi, may struggle more with following proper procurement procedures, timely budget execution, and financial reporting compliance. Lower arrears in Bagmati might reflect relatively stronger financial control mechanisms.
These financial imbalances have serious implications for provincial governance and development. Arrears tie up resources that could otherwise be used for public services, infrastructure, and social programs. They also undermine public trust and the credibility of provincial administrations.
Furthermore, large arrears can delay or halt ongoing development projects, reducing the provinces’ capacity to meet local needs and economic goals. Provinces with weak financial management risk creating a cycle of inefficiency and poor service delivery.
To address these challenges, the report recommends strengthening administrative accountability, improving integrated financial reporting, and enforcing compliance with procurement laws. Provincial legislatures and oversight committees must prioritize monitoring arrears and ensuring timely recovery.
In summary, the variation in arrears across provinces highlights the urgent need for tailored capacity building, stricter financial discipline, and enhanced governance to foster balanced development and sound fiscal management nationwide.
What risks does the Auditor General’s 62nd report highlight regarding public investment in hydropower companies, and what actions does it recommend?
The 62nd report published by the Office of the Auditor General highlights significant risks to the general public’s investment in hydropower companies. According to the report, many public investors face potential financial losses because their investments are currently exposed to various vulnerabilities within the hydropower sector. This situation has raised concerns about the protection and management of shareholders’ interests, particularly for small and retail investors.
One major issue the report points out is the failure of the Securities Board of Nepal to effectively monitor insider trading activities in the stock market. Insider trading, which involves trading shares based on non-public information, undermines market fairness and transparency, disadvantaging ordinary investors.
Moreover, the report identifies a troubling trend within hydropower companies where the founders or promoters sell their shares after encouraging the public to purchase shares in the secondary market. The founders then move the equivalent funds to finance new or other projects, a practice described as a harmful tradition. This cycle not only jeopardizes investors’ capital but also raises questions about corporate governance and ethical business practices within these companies.
To mitigate these risks, the Auditor General has strongly recommended immediate and strict interventions. This includes strengthening regulatory oversight to curb insider trading, ensuring transparent and fair share transactions, and putting safeguards in place to protect public investors from such exploitative practices. Addressing these concerns promptly is essential to restore investor confidence and promote a healthier, more transparent hydropower investment environment in Nepal.
What are the main irregularities related to government arrears and their impact on public finances?
The 62nd Annual Audit Report reveals severe financial mismanagement in Nepal’s government, with total arrears reaching NPR 733.19 billion (73,319 crores). These arrears represent unpaid dues across various government levels—federal, provincial, and local—and severely undermine fiscal discipline and public service delivery. For the fiscal year 2080/81 alone, arrears stood at NPR 9.159 billion.
A key irregularity is the slow recovery of these dues, as nearly NPR 3.012 billion are outstanding from officials directly responsible for collection. Another NPR 5.612 billion requires regularization, meaning these arrears lack proper documentation or justification. This backlog reduces government liquidity and impairs the state’s ability to fund development projects or social programs.
Audit weaknesses, such as poor monitoring, arbitrary budget reallocations, and insufficient enforcement of financial laws, exacerbate the problem. The Ministry of Finance alone accounts for 70.61% of arrears, showing systemic financial misgovernance at the core of government operations. This mismanagement also fuels corruption risks and erodes public trust.
The report highlights that ineffective recovery mechanisms violate the Public Financial Procedure and Financial Responsibility Act, which assigns accountability to officials for arrears. Without stricter controls and timely action, arrears will continue accumulating, hindering Nepal’s economic growth and development.
What irregularities were found in public procurement and construction sectors?
The audit report exposes rampant irregularities in public procurement and infrastructure construction, which contribute significantly to financial losses. Procurement procedures were often lengthy and complicated, leading to arbitrary spending at the fiscal year-end. This rush causes budget reallocations and unplanned expenses that lack transparency.
Several projects overseen by consumer committees showed irregular construction work with minimal oversight. These bodies, responsible for public projects, conducted work without proper monitoring or quality checks, resulting in substandard outputs and cost overruns. Contractors frequently abandoned projects after winning bids, wasting public funds and delaying development.
The report also criticizes the absence of legal frameworks regulating grants and loans given for construction work, leading to unjustified expenditures. This lack of accountability means government money is spent without clear purpose or results, fueling inefficiency and corruption.
Poor project management and weak enforcement of contracts lead to delays and inflated costs. The audit suggests strengthening procurement laws and monitoring mechanisms to ensure transparency and value for money in public infrastructure development.
What irregularities were detected in social sector expenditures, such as education and health?
Significant irregularities plague Nepal’s social sector spending, particularly in education and health, undermining essential public services. The audit found irregularities in the distribution of sanitary pads in 151 local units, which affected women’s health programs due to improper allocation and monitoring.
In education, irregularities occurred in textbook distribution across 206 local units, with delays and mismanagement reducing student access to learning materials. Teachers’ salary payments were also irregular in 220 local units, causing disruptions and dissatisfaction among educators.
At Tribhuvan Teaching Hospital, NPR 200 million went missing, reflecting poor financial controls in the health sector. Similarly, NPR 100 million was unaccounted for in the Office of the Controller of Examinations, raising concerns about fund misuse in education administration.
Further, 124 local governments spent money on midday meals without verifying student attendance, risking misuse of funds meant to improve child nutrition. The lack of internal audits in 327 local governments worsens oversight, allowing irregularities to persist unchecked.
These issues highlight the need for stronger audit functions, better record-keeping, and improved beneficiary verification systems to ensure social sector funds serve their intended purposes effectively.
How has land encroachment affected public institutions and government property?
The audit report highlights serious land encroachment issues affecting public institutions and government assets across Nepal. A staggering 4,000 hectares of government land in 65 districts remain illegally occupied and unrecovered, representing a huge loss of public property.
Land under Nepal Trust totaling 172 ropani (approximately 8.7 hectares) has been registered illegally under tenancy and private ownership, directly violating cabinet decisions dating back to 2064 BS (2007 AD). This illegal registration undermines government authority and reduces public land available for development.
Encroachment was also detected in major academic institutions such as Tribhuvan University, Sanskrit University, and Sudurpaschim University. This compromises their ability to expand infrastructure and maintain educational facilities.
The audit calls for urgent land recovery efforts and stricter enforcement of land management laws. Failure to address these encroachments not only drains public resources but also encourages a culture of impunity and illegal land grabs.
What are the Auditor General’s concerns about the recruitment and qualifications of personal assistants (PAs) for Members of Parliament (MPs) in Nepal?
The 62nd Annual Report of the Office of the Auditor General (OAG) expressed deep concerns over the recruitment process and qualifications of personal assistants (PAs) appointed for Members of Parliament (MPs) in Nepal. According to the report, while the “Federal Parliament Officials and Members’ Remuneration and Facilities Act, 2073” outlines the number and positions of secretarial staff, it lacks clear guidelines for educational qualifications and recruitment standards. This gap has raised issues of inefficiency and misuse of public funds in Parliament’s staffing.
The OAG report highlighted that NPR 194.1 million was spent on the salaries of 433 secretarial staff, which includes 317 officers and 116 assistant-level employees, during the last fiscal year. Despite this significant budget allocation, there are no set criteria for the minimum qualifications required for these positions. This absence of standards has led to allegations of politically motivated appointments, where the selection of PAs is often based on political connections rather than merit or expertise.
The report also questioned the effectiveness and accountability of these secretarial roles, suggesting that many appointees do not possess the skills necessary for supporting MPs in legislative duties. The lack of transparency in recruitment procedures has further complicated efforts to hold these staff members accountable for their roles.
The Auditor General recommended immediate reform, urging the Parliamentary Secretariat to establish proper guidelines and educational requirements for these positions. This, according to the OAG, would not only enhance efficiency but also reduce the financial burden on the state by ensuring only qualified individuals are recruited.
How did two telecom companies evade NPR 5 billion in taxes?
According to the latest Auditor General’s report, two unidentified telecom companies evaded a massive sum of NPR 5 billion in taxes. Despite the significant evasion, the report did not disclose the names of these companies, raising concerns about transparency and regulatory oversight.
The evasion is linked to the failure of these companies to submit their renewal fees for operating licenses on time. As per Rule 12 of the Telecommunications Regulation, 2054, companies holding telecommunication licenses are required to renew their permits by paying the agreed renewal fee to the Nepal Telecommunications Authority (NTA). This renewal must be completed within a specified timeframe; otherwise, the companies are subjected to additional charges.
The regulation mandates that if the license is not renewed within the stipulated period, the companies must pay an additional 15% fee to maintain their operating status. The Auditor General’s report recommended that the authorities collect the additional 15% fee from the defaulters to recover the outstanding amount. However, the identity of these telecom companies remains undisclosed in the report, sparking debates about enforcement and accountability.
The Auditor General’s findings have prompted calls for stricter regulatory checks and transparency in the telecommunications sector. The evasion not only highlights weaknesses in monitoring but also underscores the need for more robust mechanisms to ensure that companies comply with their legal obligations.
Why is there NPR 3.5 billion to be recovered from Unified License fees?
The Auditor General’s report for fiscal year 2080/81 highlighted a substantial shortfall of NPR 3.5 billion in Unified License fees owed by telecommunications service providers. This amount was found to be uncollected as per the stipulations of Clause 11 of the Radio Frequency (Allocation and Pricing) Policy, 2073. According to the policy, any telecommunications provider that acquires a unified license from the Nepal Telecommunications Authority is required to pay a specified renewal fee annually for a period of ten years from the date of obtaining the license. This fee is intended to cover spectrum usage, regulatory oversight, and administrative costs.
The report indicated that many service providers had either delayed or completely neglected their obligations, resulting in the accumulation of a significant debt to the government. Despite the Nepal Telecommunications Authority’s regulatory mandate, the failure to collect these fees persisted for years, raising concerns about enforcement and oversight mechanisms within the authority.
The Auditor General also recommended immediate measures to recover the outstanding amount, including penalties and interest as outlined in existing telecommunications laws. Additionally, the report called for stronger regulatory action to prevent similar lapses in the future, emphasizing the need for stricter monitoring and timely intervention.
How did 13 airlines evade NPR 2.25 billion in taxes?
The Auditor General’s report revealed that 13 non-resident airlines evaded a substantial NPR 2.315 billion in taxes while operating international flights from Nepal. These airlines failed to submit the required tax amounts for passenger flights departing from Nepal and transiting to other destinations.
According to Clause 70 of the Income Tax Act, 2058, a 5% tax is levied on passengers departing from Nepal, while a 2% tax is applicable to flights that do not depart from Nepal but connect to other foreign destinations. Despite this legal provision, the airlines in question did not pay the required tax during the fiscal year 2080/81, as noted in the Civil Aviation Authority of Nepal’s data and validated by the Auditor General.
The evasion of such a significant amount of tax has raised questions about monitoring and enforcement by aviation and tax authorities. The Auditor General’s report called for immediate action to recover the evaded sum, along with any applicable fees and interest as stipulated under the law.
In response, regulatory bodies have been urged to strengthen oversight mechanisms to prevent similar tax evasion in the future. Transparency in auditing and rigorous follow-up processes have been highlighted as crucial steps to ensuring compliance from international airlines operating in Nepal.
What happened to the 19 employees of the Agricultural Research Council who took study leave?
The Auditor General’s report brought to light that 19 employees of the Agricultural Research Council went missing after taking study leave. These employees were nominated under the Nepal Agricultural Research Council Act, 2048, to pursue studies either within Nepal or abroad. Despite the completion of their study leave, these individuals did not return to their respective positions in the Council, sparking concerns about accountability and misuse of public resources.
The report highlighted that the government had disbursed NPR 35.95 million for their studies based on a contractual agreement. Since the employees did not fulfill their obligation to return, the Auditor General has recommended recovering the disbursed amount as government dues. Moreover, legal actions have been suggested against the defaulters as per the prevailing laws.
How much was paid to non-functional and undesignated youth committees?
The Auditor General’s report found that nearly NPR 8.32 million were paid to non-functional and undesignated youth committees. This payment was made under the provisions of the National Youth Council Act, which allows for the establishment of district youth committees to foster youth engagement and development at the local level.
However, the report noted that these committees were largely inactive at the local level. Despite their non-functionality, NPR 8.32 million was disbursed as remuneration to the chairpersons of 70 district youth committees during the last fiscal year. The payment was processed under the National Youth Council Regulations, even though there was no clear evidence of their active engagement or project implementation.
The Auditor General’s report called this disbursement an unnecessary expenditure of public funds, urging authorities to streamline the payment process and ensure accountability. It also recommended a review of youth committees’ effectiveness and an assessment of their operational status before continuing such payments.
Why is there no record of students who went to study abroad on scholarships?
The Auditor General’s report pointed out that the Ministry of Education has not submitted any reports regarding scholarship recipients studying abroad. More concerning is the fact that the Ministry does not maintain records of those who have completed their studies and returned to Nepal or those who have not returned after the completion of their programs.
The lack of records makes it nearly impossible for the government to track the outcomes of public investment in higher education scholarships. This gap in monitoring raises serious concerns about the misuse of state-sponsored scholarships and accountability for public funds.
The Auditor General recommended that the Ministry of Education maintain a proper database of all scholarship recipients, track their progress, and ensure their return as agreed upon in the scholarship contracts. The failure to do so not only risks public funds but also diminishes opportunities for other deserving students.
What are the issues raised with Bir Hospital’s services?
The Auditor General’s report highlighted major issues concerning the services at Bir Hospital, particularly long waiting times for operations and the non-functionality of ICU beds. According to the report, patients have been waiting for up to three to four months for basic surgeries like gallstone removal. Additionally, patients requiring Tomotherapy treatment for cancer are also facing delays of up to four months.
The report also pointed out that 27 out of 81 ICU beds in the hospital are not operational, which is a significant concern given the high demand for critical care services. The Auditor General urged the hospital management to make those unused ICU beds functional to improve patient care and reduce waiting times.
The findings have raised concerns over the hospital’s management efficiency, resource allocation, and accountability. Calls for immediate intervention to optimize resources and enhance patient care are now mounting.
Why were 974 police deployed for personal security against procedure?
The Auditor General’s report revealed that a total of 974 police personnel were deployed for personal security, exceeding the legal norms established under the Security Management Procedure for High-Ranking Officials, 2081. Specifically, 597 personnel from Nepal Police and 377 from the Armed Police Force were assigned to provide personal security for various political figures, high-ranking officials, and former office-bearers. The Auditor General criticized the deployment as being inconsistent with the stipulated guidelines, which are designed to regulate the number of security personnel and ensure proper justification for their assignments.
According to the Security Management Procedure, only designated high-risk individuals, such as current government ministers, the Prime Minister, President, and select officials under verified threats, are entitled to state-provided personal security. However, the report found that many of the deployments were politically motivated or based on discretionary decisions without proper threat assessments or legal basis. The Auditor General further noted that this misuse of police resources not only strained the security forces but also led to unnecessary public expenditure.
What are the major irregularities found in public spending across various sectors in Nepal?
These instances highlight a severe lack of accountability and proper governance in public spending across Nepal’s governmental and local bodies.
