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Section 61
Accounting and Auditing

(1) The income and expenditure account of the Board shall be kept in accordance with the prevailing law.
(2) Internal audit and internal control of income and expenditure shall be carried out as prescribed by the Board.
(3) The final audit of the income and expenditure of the Board shall be by the Auditor General.
(4) The Ministry may at any time examine or cause to be examined the income and expenditure accounts of the Board and related documents at any time.