10. Account and Audit: (1) The accounts of the incomes and
expenditures of the Board shall be maintained in accordance with
the method followed by the Government of Nepal.
(2) The internal audit of the account of the Board shall be
audited by the person designated by the Board.
(3) The final audit of the Board shall be carried out by the
Auditor General or auditor designated by the Auditor General.
(4) The Ministry may, if it so desires, inspect, or cause
to be inspected, the accounts of the Board, at any time.