(1) The Council shall have an account of the income and expenditure of each financial year from a registered auditor.
(2) The Council of Auditors as per sub-rule (1) shall appoint.
(3) According to sub-rule (1), the chairman of the council shall provide all the documents and accounts that the auditor wants to see.
(4) If any officer or member of the council is found to have embezzled or misappropriated the resources, means and funds of the council through the audit, the council shall recover the amount from him immediately.
(5) If the amount cannot be collected according to sub-rule (4), it will be collected as government balance according to the prevailing law and the council will request the relevant body for that purpose.
(6) The audit report shall be submitted to the council meeting and a copy thereof shall be sent to the department.