12. Accounting and auditing

(1) The accounting of income and expenditure of the committee shall be kept according to the format adopted by the Government of Nepal.
(2) The audit of the committee will be done by the Auditor General or the auditor appointed by him.
(3) The Government of Nepal may, if it wishes, examine or cause to be examined the income-expenditure accounts, cash, cash or other documents of the committee at any time.