INTRODUCTION
Accountability and transparency are indispensable aspect of an efficient functioning system. A transparent system focuses on openness of the system through clear processes and procedures and easy access to public information. Increased transparency in the system can facilitate greater accountability and both when acted together improves quality of governance, increased organizational responsiveness, lowering of corruption, better delivery of services , improved citizen engagement and better budget utilization. The absence of accountability and transparency leads to mistrust and dissatisfaction towards the organization and its services.
World Bank ranks Nepal at 3 in the Country Policy and Institutional Assessment (CPIA) transparency, accountability and corruption in the public sector rating (1=low to 6= high). The main dimensions for rating are accountability of executive to oversight institutions and of public employees for their performance and access of civil society to information on public affairs. Similarly, Nepal ranks with the score of 44 out of 100 in global budget transparency index which is the drop from 45 in 2010 according to open budget survey 2012.
In a country like Nepal, where services provided by the private sector are expensive and not always accessible, the government is viewed as the key body providing public services. Citizens without much money, therefore, are reliant on the services provided by the government which be accessed in different ways - free of cost; by paying the full charge (or fee); by paying a minimum charge (or fee); or through accessing services through a grant. We expect that the government offices collaborate with citizens and make the services for them transparent and accountable – and make sure that people are able access the information they need.
The Government of Nepal (GoN) has its certain procedures,