(1) The account of income and expenditure of the committee shall be kept according to the format adopted by the Government of Nepal.
(2) The committee shall establish an internal control system 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 shall be conducted by the Auditor General or the auditor appointed by him.
(5) 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.