(1) The account of donation collected or to be collected pursuant to this Act shall be maintained pursuant to general
financial Rules of the Government of Nepal.
(2) The account maintained pursuant to Sub-section (1) shall be audited as good as an account of the Government of Nepal for at least once
in each fiscal year by a government or non-government institution or person prescribed by the Auditor- General and the report of audit shall be
published for the information of general public.
(3) It shall be the duty of Member Secretary of the Committee to keep safely the amount collected as a donation pursuant to this Act in the
following manner.
(a) The cash collected from donation pursuant to this Act shall be deposited in Nepal Rastra Bank or a  commercial Bank or land revenue office or treasury
office and the account shall be operated with the joint-  signature of the chairperson and the member-secretary
of the committee.
(b) The commodity shall be kept safely, by preparing the details including measure and weight, with proper
management so that no one could embezzle it
(4) The account shall be maintained and published pursuant to this Act in case work has been started from the donation collected before the
commencement of this Act and has not been completed.
(5) The details of the number of receipts printed to collect donation and their serial number shall be prepared and maintained.
(6) While distributing donation receipt pad, it shall be distributed only after causing to execute document by setting out the detail particulars.
(7) In case the Government of Nepal or an auditor or the Committee intends to access to the account maintained pursuant to this Act, it shall be  produced before the same and handover and takeover shall be done within thirty Five days or the period prescribed by the committee more than the
said date in case of transfer of the concerned employee.