(1) Sports-related organizations must keep accounts of their income and expenses in the format prescribed by the council. The Council can conduct an investigation of the Shresta at any time. (3) When the Council investigates the Shresta of a sports-related organization in accordance with sub-section (2), if it is found that the accounts of income and expenses are irregular or that funds have been embezzled, to order the irregular accounts to be regularized. And necessary action should be taken to recover the embezzled amount from the concerned person.