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Section 21
Accounting and Auditing

(1) The Council shall keep the account of its income and expenditure in accordance with the accounting system adopted by the Government of Nepal.
(2) The internal audit of the Council shall be conducted by the Office of the Controller of Finance and Accounts and the final audit shall be conducted by the Auditor General in accordance with the prevailing law.
(3) The Ministry may, at any time, examine or cause to be examined documents relating to the accounts of income and expenditure of the council and other cash documents.