(1) The account of income and expenditure of the Center shall be kept according to the accounting system adopted by the Government of Nepal.
(2) The audit of the Center will be conducted by the Auditor General.
(3) The center shall maintain an internal control system as prescribed.
(4) The Government of Nepal, if it wishes, can examine or inspect the income and expenditure accounts of the Centre, related documents and cash and goods at any time.