10. Accounting and auditing:

(1) The income and expenditure account of the committee will be kept according to the format adopted by the Government of Nepal.
(2) The committee shall maintain the internal control system of the income and expenditure of the committee as prescribed.
(3) The internal audit of the committee will be done by the auditor appointed by the committee from among the recognized auditors.
(4) The final audit of the committee will be done by the Auditor General or the auditor appointed by him.
(5) The Ministry 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.