(1) Government of Nepal, Ministry of Defense (Controller of Defense Accounts and Stores Office) within Kathmandu Valley every 3.3 months and outside the Valley every 6.6 In a month, employees will be assigned to military bases and their subordinate units, units, sub-units, depots, departments and bases to conduct internal audits, and after receiving the report, if necessary, re-examination will be made and arrangements will be made to conduct internal audits.

(2) ) During the internal audit, if it is seen that any officer or soldier of the military base and its subordinate units, units, sub-units, depots, departments and bases have embezzled or misused government funds, the officer and the officer above the soldier who neglects the written notification immediately. Kaha should be given, and after receiving such information, the superior officer should immediately take action against the negligent officers and soldiers and send the information to the Government of Nepal, Ministry of Defense (Controller of Defense Accounts and Stores Office) according to the authority given to him.