12. Internal audit and control

(1) The account of income and expenditure of the trust shall be kept according to the accounting system adopted by the Government of Nepal.
(2) The internal audit of the trust shall be by a licensed auditor appointed by the committee.
(3) It shall be the duty of the executive secretary to keep the assets of the trust in good order so as not to be misused, and to maintain the system of internal control such as monitoring and evaluation from time to time.