There shall be a department named Controller of Defense Accounts and Stores Office under the Secretary of Defense to carry out the following functions related to the Nepalese Army under the ultimate accountability of the Defense Secretary:-

(a) Military If there is a demand for expenses from the base and its subordinate offices, departments and platoon units, sub-units, depots, they will check whether the expenses are within the budget, whether they are sufficient, or not. (b) To keep the account of income and expenses correct according to the budget title,
(c) To conduct an internal audit by including in the departmental account the details of the income and expenses spent by his department and the income and expenditure received from the military base and its subordinate units, units, sub-units, depots, departments and bases,
(d) Expenditure of rations, salaries, allowances and stores, equipment, clothing and other items except arms and real treasure are as per the rules, and taking necessary action in case of irregularity,
(e) Termination of contract lease, cancellation,
(f) To take necessary action for checking whether the income related to the Nepali Army has been received and the amounts to be received have been received properly.