(1) According to sub-section (2) of section 69 of the Act, the following committee shall be established for the recommendation to approve the auditor:-
(a) Chairperson-Coordinator of the Audit Committee constituted as per sub-section (4) of Section 188 of the Act (b) Head of the Office of the Controller of Funds and Accounts - Member
(c) Secretary, District Development Committee – Member (d) Head of Economic Administration Branch, District Development Committee – Member
(e) Head of Internal Audit Branch, District Development Committee – Member-Secretary
(2) When selecting and recommending an auditor in accordance with sub-rule (1), the same auditor cannot be recommended to be an auditor in a village development committee more than three times in a row.
(3) An auditor approved by the District Development Committee shall be paid an annual fee of Rs. An additional salary of two hundred rupees will have to be given.
(4) In addition to the remuneration written in sub-rule (3), the following expenses required in relation to the audit shall be as determined by the District Development Committee on the basis of justification:-
(a) Number and Remuneration of Audit Assistants,
(b) Rate and duration of daily and visiting allowance,
(c) Other incidental expenses. But the cost of coming to Bhaipari will not be more than ten thousand rupees.
(5) If the audit report given by the auditor is not up to standard and satisfactory, the Secretary shall send the information to the Auditor General's Office and the Nepal Chartered Accountant Institute along with confirmation.
(6) Even if the coordinator is not appointed as per clause (a) of sub-rule (1), the remaining members can choose the auditor.