(1) The account of income and expenditure of the fund shall be kept as prescribed.
(2) The annual audit of the fund's income and expenditure shall be conducted by auditors appointed by the committee in consultation with the Auditor General from amongst the auditors recognized by the Auditor General.
(3) If the fund deems necessary, an auditor may conduct an internal audit of the fund.
(4) The Government of Nepal may examine or verify the annual accounts of the fund at any time.