17. Accounting and auditing

(1) The account of income and expenditure of the fund shall be kept according to the format adopted by the Government of Nepal.
(2) The fund shall maintain an internal control system as prescribed by the Government of Nepal (3) The audit of the fund will be done by the office of the Auditor General.
(4) The Government of Nepal may at any time examine or cause to be examined the accounts of the committee.
(5) The fund shall prepare and submit its annual report to the Government of Nepal within four months from the date of the end of the financial year including its balance sheet, income and expenditure account and related details.