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.