(1) Accounts of donations collected or to be collected in accordance with this Act shall be kept in accordance with the general financial rules of the Government of Nepal. (2) Accounts kept in accordance with sub-section (1) At least once every financial year, such as the accounts of the "Government of Nepal", the audit should be conducted by the government or non-government organizations or individuals designated by the Auditor General and the report of the audit should be published for the information of the public.

(3) This Act It will be the duty of the member secretary of the committee to keep the donation amounts raised in the following written manner:
(a) In the case of cash, out of the amount of donation raised according to this Act, it should be deposited in the nearest Nepal Rastra Bank or any commercial bank or goods or fund and tehsil office with the joint signature of the chairman and member secretary of the management committee of the account.
(b) In relation to the goods, a complete statement including measurements and weights should be prepared and kept safe with full arrangements to prevent misappropriation. Account should be kept and published.

(5) A complete account should be prepared of how many receipts have been printed to collect donations and how the serial numbers of the receipts are.

(6) Donation receipt. While distributing the book, all the details should be opened and distributed only after payment is made.

(7) The books kept according to this Act should be shown when the “Nepal Government, State Government” or the auditor or the committee wants to see them and if it is past 35 days. Or it should be used in consultation within the maximum period specified by the committee.