The work, duties and powers of the Internal Audit Branch established in accordance with Rule 36 shall be as follows:-
(a) Monthly audit of income expenditure and bond balance,
(b) To assist in making thorough preparations for the final audit (c) If any serious financial irregularity and embezzlement of funds are found during the internal audit, immediately report to the Audit Committee and follow the instructions received. (d) To submit a report to the head and secretary within seven days from the date of completion of the internal audit regarding the errors found by the internal audit,
(e) After submitting the report according to clause (d), if the chief or the secretary gives any instructions, to implement the instructions and decisions,
(f) To submit to the final auditor a report containing the action taken and the views of the branch on the irregularities pointed out by the internal audit before the final audit,
(g) To conduct internal audit of the subject branch under the municipality,
(h) To do the secretarial work of the Audit Committee,
(i) To pass the annual salary report of the employees under the local bodies,
(j) According to the decision of the council, deducting the cost of the water according to the amount of the water. (k) Submitting the audit report to the audit committee meeting.