The Kathmandu-federal government has given responsibility to local level to audit the school according to the law of the constitution.
Constitutionally, the right to education to the secondary level is local level, even if the clearance of the school’s audit has been cleared, it has been handed over to the Department of Education, Science and Technology, under the Ministry of Education and Human Resource Development Center. With the school sector development program implemented, school level means the pre-primary to grade 12.
For the audit of the school, the local level will have to appoint an audited criteria according to rule 25 of the accepted criteria and Nepalese Chartered Accountants’ Association, 2059.
There are currently 35 thousand 222 schools across the country. Of these, there are 9207 community and 6015 institutional 9 private schools. The policy of school adjustment has reduced this number to some. With the implementation of the authority on local level, the schools, which have not been audited for a long time, will also be comfortable in audit now.