(1) The account of the income and expenditure
of the fund shall be maintained in such a manner as prescribed.
(2) The internal audit of the account of the fund shall be conducted
by the Chartered Accountant registered pursuant to Nepal Chartered
Accountants Act, 2053.
(3) The annual audit of the accounts of the fund shall be carried
by the Auditor- General in a manner as determined by the law.
(4) The government of Nepal, if it wishes, may examine or cause
to examine the annual accounts of the fund at any time.