Office of the Auditor General (OAGN) is a constitutional body and the supreme audit institution of Nepal.

The Auditor General is empowered to undertake audits of Office of the President and Vice-President, Supreme Court, Federal Parliament, Provincial Assemblies, Provincial Governments, Constitutional bodies or their offices, courts, the Attorney General and the Nepal Army, Nepal Police and Armed Police as well as of all other government offices and courts with due consideration given to the regularity, economy, efficiency, effectiveness and the propriety of government expenditures.

The office is divided into four divisions each headed by a Deputy Auditor General.

The President then presents the report for discussion to the Federal Parliament, through the Prime Minister.

In its 54th annual report (2017), the office raised questions on the legality of Tax Clearance Commission formed in 2015 which had provided discounts of NRS.