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Rule 202
Conduct internal audit

(1) Update the accounts of each local body including the income and expenditure of the subordinate office of such body and carry out an internal audit. It will be the responsibility of the authorized officer and the head of the financial administration branch to keep the accounts updated by attaching the relevant accounting records.
(2) If the authorized officer can regularize it, he should regularize it himself, and if he cannot regularize it himself, he should submit the amount to the local body on time. If the local body has to regularize it, it should be regularized on time. If it is not done accordingly, the responsible authority will be responsible.
(3) A copy of the report issued by the internal audit should also be sent to the relevant ministry for information. The secretary of the local body should monitor whether or not there has been such illegal exploitation.
(4) If, after collecting the evidence of unfoundedness from the internal audit, before the final audit, it cannot be dismissed due to special reasons, the secretary of the local body shall give a written explanation to the final auditor.
(5) The final audit will be given to the final auditor in accordance with sub-rule (4) of the findings from the internal audit and after studying and examining the findings from the internal audit, the final audit will be established. In this way, the internal audit will not remain invalid after the final audit is invalid.