(1) The account of income and expenditure of the committee shall be kept according to the format adopted by the Government of Nepal. The auditor appointed by the committee from among the certified auditors will do.
(3) The final audit of the committee will be done by the Auditor General or the auditor appointed by him.
(4) The Ministry may at any time examine or cause to be examined the income-expenditure accounts, cash, cash or other documents of the committee.