Section 21
Accounts And Audit
(1) The accounts of incomes and expenses of the Commission shall be maintained in accordance with the prevailing laws.
(2) The Commission shall carry out, or cause to be carried out,
internal audit and internal control as prescribed.
(3) The audit of the accounts of the Commission shall be carried out by the Auditor General.
(4) The Government of Nepal may, if it considers necessary, examine, or cause to be examined, the accounts of the Commission and documents relating thereto, at any time