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Indicator B3.1

B3.1 Policies, laws and regulations on accountability and corruption control are in place.

Evidence Supporting This Indicator

A number of acts have been developed and implemented to control corruption as guided by the Constitutions of Nepal (1990 Constitution, 2007 Interim Constitution and 2015 Constitution). These include:

  • Commission for the Investigation of Abuse of Authority (CIAA) Act (1991)
  • Prevention of Corruption Act (2002)
  • Audit Act (2019)
  • Public Procurement Act (2007)
  • Good Governance (Management and Operation) Act (2008)
  • Local Government Operation Act (2017)
  • Fiscal Arrangement Act (2018)
  • Revenue Leakages (Investigation and Control) Act (1995)
  • Special Court Act (2002)
  • Prevention of Money Laundering Act (2008).

Nepal 2019s national systems for financial transparency and anti -corruption apply to the forestry sector and REDD+ activities

  • The Audit Act (2019) and Office of the Auditor General (OAG) provide for independent, constitutional oversight of government accounts. All forestry -related institutions, including the REDD Implementation Centre, Division Forest Offices (DFOs), and Protected Area Offices, are subject to annual financial audits and performance audits by the OAG.
  • The CIAA has jurisdiction over corruption, misuse of authority and financial irregularities within the forestry sector. Forestry offices and REDD+ structures fall under CIAA 2019s anti -corruption mandate.
  • The Good Governance (Management and Operation) Act (2008) and its Regulations promote transparency, citizen oversight, and accountability across all public institutions, including the Ministry of Forests and Environment (MoFE).
  • The Right to Information Act (2007) requires all public agencies to disclose financial and administrative information on request, which applies to budgets, expenditures and programme reporting in the forestry and REDD+ sectors.
  • The Forest Regulation (2022) includes provisions that support financial transparency and accountability in forest operations. Rule 134 requires monitoring and reporting at all levels of the forest governance structures, including mandatory quarterly progress and financial reports prepared by DFOs.
  • Mechanisms for transparency and accountability within REDD+ include the Safeguards Information System (SIS) and the National Forest Information System (NFIS), which strengthen traceability of decisions, data and financial flows.
  • The forestry sector applies formal Grievance Redress Mechanisms (GRMs) at national, provincial, district and community levels, enabling stakeholders to file complaints related to misuse of resources, irregularities or exclusion. These mechanisms are referenced in both the 2018-2022 and 2025-2034 National REDD+ Strategies.
Abbreviations
NRS National REDD+ Strategy
ERP Emission Reductions Program
ERPD Emission Reductions Program Document
SFM Sustainable Forest Management
FCPF Forest Carbon Partnership Facility
NBSAP National Biodiversity Strategy and Action Plan
FDF Forest Development Fund
REDD Reducing Emissions from Deforestation and Forest Degradation
FPIC Free, Prior and Informed Consent