(1) The Center shall regularly update its income and expenditure accounts by conducting an internal audit by a recognized auditor. Particular attention should be paid to the following:-

(a) Whether spent on plans and programs approved by the Centre,

(B) Failure to comply with financial regulations,

(C) Failure to protect property,

(D) Not executing the work according to the approved budget,

(E) Not submitting the monthly report to the Center.

(3) If the Ministry wishes, it may examine or cause to be examined the income-expenditure accounts, cash, cash or other documents of the committee at any time.

(4) The procedures to be followed during the internal audit shall be as determined by the committee.