KATHMANDU: The total outstanding irregularities, or beruju, of the Koshi provincial government reached Rs5.87 billion by the end of fiscal year 2024/25, according to the Office of the Auditor General’s Eighth Annual Report 2026.
Although annual irregularities have declined in recent years, the failure to clear accumulated cases has kept the overall amount rising. Koshi’s total beruju stood at just Rs22.34 million in 2017/18.
Annual beruju fell from Rs1.67 billion in 2018/19 to Rs1.32 billion in 2022/23, Rs868.19 million in 2023/24 and Rs586.68 million in 2024/25.
Of the latest annual amount, Rs151.70 million needs to be recovered, Rs403.84 million requires regularisation and Rs31.14 million remains outstanding as advances.
Infrastructure accounts for most irregularities
The Ministry of Physical Infrastructure Development accounts for the largest share, with Rs294.4 million in beruju, or more than 56% of the total ministry-level irregularities.
The Ministry of Water Supply, Irrigation and Energy follows with Rs126.9 million, accounting for 24.18%, while the tourism-related ministry has Rs47.3 million. Other ministries and agencies account for around Rs56.2 million.
The concentration in infrastructure is largely attributed to the province’s heavy spending on roads, bridges and public buildings, where weaknesses in contract management, payments, documentation and advance management can create audit observations.
Rs52.38 billion audited
The Auditor General audited transactions worth Rs52.38 billion involving 208 provincial entities in fiscal 2024/25, including 182 government offices and committees and 26 other institutions.
However, transactions worth Rs288.09 million could not be audited after some offices cited their inability to submit records during the Gen-Z protests.
The Auditor General has called for stronger internal controls, effective internal audits and regular monitoring of beruju clearance. The provincial government’s own monitoring report has also identified discrepancies between its records and those of the Auditor General.
Milan Acharya, secretary at the Ministry of Physical Infrastructure Development, said the ministry was focusing on preventing new irregularities while gradually clearing old ones. He acknowledged that the ministry’s large budget and extensive project implementation made it particularly exposed to audit observations.
