(1) Income and expenditure account of the fund shall be maintained as prescribed.
(2) The annual audit of the income and expenditure account of the Fund shall be carried out by the auditor appointed by the Board from amongst the auditors recognized by the Auditor-General upon taking
consultation with Auditor-General.
(3) Fund may, if it deems necessary, cause to carry out its internal audit by any auditor.
(4) The Government of Nepal may, if it intends, may hold an inquiry  or cause to hold an inquiry into an annual account of the Fund at any time.