(1) The internal audit of the project's accounts will be done by the relevant fund and accounting controller's office.
(2) Notwithstanding anything written in sub-rule (1), the Internal Audit Fund may appoint an external expert to conduct an audit of the accounts of projects operated by organizations other than government agencies.
(3) The final audit of the project will be done by the Auditor General. But the final audit of organizations other than government agencies will be done by auditors appointed by the technical committee.
(4) If the audit is found to be incorrect according to sub-rule (1), the head of the organization implementing the project will be responsible for that error, and if the audit is found to be incorrect according to sub-rule (2), the head of such organization and the director of the secretariat will be responsible for the error.
(5) The internal audit of the fund's income and expenditure will be conducted by the Office of the Fund and the Comptroller of Accounts and the final audit by the Auditor General.