(1) The accounts of the committee shall be kept as prescribed by the organization and the secretary shall be responsible for keeping such accounts (2) The head or conservation officer may view or inspect the committee's proceedings, accounts and other related documents at any time.
(3) The annual audit of the income and expenditure of the committee shall be conducted by a registered auditor appointed by the organization.
(4) During inspection according to sub-rule (2) or audit according to sub-rule (3), if someone is found to have embezzled funds with carelessness or malice, the organization may recover the amount embezzled by him or the amount of damages caused to the organization as government debt.