Rule 24
Audit
(1) The concerned District Treasury Controller Office shall conduct the internal audit of the Project‘s account.
(2) Notwithstanding anything stated in the Sub-rule (1), the Fund may cause to be carried out, by appointing external expert, the internal audit of the account of the Project implemented by the agencies other than that of the Government organization.
(3) The final audit of the Project shall be carried out by the Auditor General. (4) In case of having any arrears while carrying out audit pursuant to Sub rule (1), the In-charge of the Project Implementing Agency shall be responsible for such arrears and in case of having any arrears while carrying out audit pursuant to Sub-rule (2), the In-charge of the concerned Agency and the Director of the Fund shall be responsible for such arrears.
(5) The internal and final audits of the incomes and expenditures of the Fund shall be carried out by the District Treasury Controller Office and the Auditor General respectively.
(2) Notwithstanding anything stated in the Sub-rule (1), the Fund may cause to be carried out, by appointing external expert, the internal audit of the account of the Project implemented by the agencies other than that of the Government organization.
(3) The final audit of the Project shall be carried out by the Auditor General. (4) In case of having any arrears while carrying out audit pursuant to Sub rule (1), the In-charge of the Project Implementing Agency shall be responsible for such arrears and in case of having any arrears while carrying out audit pursuant to Sub-rule (2), the In-charge of the concerned Agency and the Director of the Fund shall be responsible for such arrears.
(5) The internal and final audits of the incomes and expenditures of the Fund shall be carried out by the District Treasury Controller Office and the Auditor General respectively.