(1) The local level shall prepare and implement an internal control system according to the nature of its work in order to carry out the work carried out by its office in a frugal, effective, regular and efficient manner, to make the financial reporting system reliable and to carry out the work in accordance with the prevailing law.
(2) When preparing the internal control system according to sub-section (1), the identification of risk areas according to the nature of the work, control environment, exchange of information, monitoring and evaluation should also be covered.
(3) In order to monitor the internal control system according to sub-section (1), arrangements should be made to monitor the village or municipality president, head or head of the district coordination committee himself or a responsible officer.
(4) The responsibility of strengthening the internal control system by correcting the errors observed in the monitoring conducted according to sub-section (3) shall be the responsibility of the relevant chairman, head or head of the district coordination committee.
(5) Village councils and municipalities should conduct programs such as public tests, social tests and public hearings to make public service delivery transparent, responsive and accountable.