(1) The audit of the accounts of the committee shall be done by a registered auditor appointed by the council within six months of the end of each financial year.
(2) During the audit according to sub-rule (1), the auditor may demand from the chairman of the committee any documents and accounts that he wants to see, and if such a request is made, it will be the duty of the chairman to provide the documents and accounts as requested.
(3) According to sub-rule (1), a copy of the report of the audit conducted by the auditor shall be submitted to the council.
(4) If any officer of the committee is found to have misused money from the audit report, the council shall immediately recover that amount from him.
(5) If the amount cannot be recovered as per sub-rule (4), it shall be recovered as government debt according to the prevailing law and the council will request the relevant body for that purpose.