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(1) The Board shall accurately maintain the accounts and records of its financial transactions. Such accounts shall so indicate, inter alia, the  financial transactions, statement of each and every income and expenditure, procurement and sale of goods and detail statements of the assets and liabilities of the Board that the actual situation of the Board is clearly reflected.
(2) The audit of the Board shall be done by the Auditor General’s Department.
(3) If the Nepal Government wishes, may examine or cause to examine the documents relating to the accounts and records of the Board as well as its cash and
kinds at any time.