(1) The government of Nepal, state and local levels shall carry out financial management related activities in a transparent manner in accordance with this Act and prevailing laws.
(2) Government of Nepal, state and local levels shall audit the accounts of income and expenditure statements in accordance with the prevailing law and publish the related details within fifteen days.
(3) The government of Nepal, state and local levels shall review the implementation of the budget annually and publish the related details by the end of October of each year.
(4) The government of Nepal shall prepare integrated financial statements based on the financial statements of the state and local levels and make them public by the end of January of each year.