10. Accounting and auditing:

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