Experience

Public financial management

• 2026

  Read more than 170 procurement arbitration rulings from the previous five years for the Auditor General, whose 63rd annual report carried the findings.

• 2025

  Coordinated the Cabinet task force on pay and conditions across state funded enterprises, boards and committees, and wrote up its three months of work.

• 2024–2026

  Advises the Asian Development Bank and Norway on planning, budgeting and financial reporting in Nepal's school education sector.

• 2024–2025

  Wrote the accounting manual of the Pashupati Area Development Trust, and prepared its budget and the Lumbini Development Fund's for the fiscal year 2081/82.

• 2023–2024

  Ran the integrated fiduciary risk assessment of federal, provincial and local government for the British Embassy in Kathmandu.

• 2023

  Supported the Public Expenditure and Financial Accountability assessment of Nepal, run by the PEFA secretariat and the World Bank.

• 2023

  Reviewed the internal control directives of the Financial Comptroller General Office, which set the control framework for offices at all three tiers of government.

• 2022

  Analysed the audit irregularities and the public financial management of 30 local governments, metropolitan to rural, for the British Embassy in Kathmandu.

Audit leadership

• 2021

  Supervised the special audit of the COVID-19 response, covering the federal government, all seven provinces and 27 local governments.

• 2020–2021

  Supervised the environment audit of the Chitwan and Bardia national parks, and reviewed the audit of the environmental condition of the Kathmandu Valley.

• 2017–2021

  Directed the audit of the Sustainable Development Goals across all three tiers of government, and eight information technology audits.

• 2017–2021

  Coordinated citizen participatory audit at the Office of the Auditor General, choosing and briefing the civil society organisations that took part.

• 2017–2022

  Led the move to the Nepal Audit Management System, the first system in Nepal to carry an audit from planning through to follow up.

• 2016–2020

  Coordinated the Office of the Auditor General's fourth strategic plan, having helped write the third, and chaired the steering committee of the multi-donor project that strengthened the Office.

• 2012–2021

  Led revenue audit for the Government of Nepal: income tax, value added tax, excise and customs. Reported where the leakage was.

• 2012–2021

  Audited the central account and the consolidated fund of the Government of Nepal every year, from the accounting policy to the opinion.

• 2006–2012

  Supervised more than 111 performance audits in health, education, forestry, infrastructure, defence and local development.

Standards and quality assurance

• 2025

  Reviewed and updated the audit irregularity directives the Office of the Auditor General audits all three tiers of government against.

• 2022–2023

  Translated the Nepal Public Sector Accounting Standards, 2022, and the gap analysis behind them, into Nepali for the Financial Comptroller General.

• 2010–2022

  Coordinated the quality assurance committee of the Office of the Auditor General, writing the review manual and supervising the reviews.

• 2008–2010

  Taught quality assurance in auditing as an international instructor for ASOSAI and the INTOSAI Development Initiative, in Indonesia, Mongolia, Malaysia, Thailand and Bhutan.

• 2000–2015

  Helped write the Office of the Auditor General's performance audit guide and its disaster audit manual, and reviewed its guidelines for procurement audit and project account audit.

Capacity building

• 2026

  Taught Nepal's current public financial management frameworks to the senior staff of WWF over two days.

• 2023–2024

  Wrote the syllabus and then the coursebook for the public financial management certification of the Institute of Chartered Accountants of Nepal.

• Since 2022

  Teaches for Nepal Administrative Staff College, the Institute of Chartered Accountants of Nepal, the Public Financial Management Training Centre and the Local Development Training Academy.

• Since 2019

  Trains members of the federal and provincial Public Accounts Committees.

• 1994–2002

  Lectured in management at a Tribhuvan University affiliated college in Bhaktapur.

I teach public financial management, government accounting standards, public procurement, revenue audit, internal control and performance audit.

Representing Nepal

• 2022

  Negotiated the memorandum of understanding between UNDP, USAID and the Office of the Auditor General on auditing the programmes they fund.

• 2019

  Represented the Supreme Audit Institution of Nepal at the XXIII INCOSAI in Moscow.

• 2019

  Led Nepal's delegation to the 54th ASOSAI Governing Board in Kuwait.

• 2018

  Presented a paper on auditing the Sustainable Development Goals at the XIV ASOSAI Assembly in Hanoi.

• 2016

  Sat for Nepal at the eighth meeting of the Asian-Oceanian Standard-Setters Group in Wellington.