Rule 28
Auditing Of The Council
(1) The Council shall make an audit of the income and expenditure of every fiscal year from the registered auditor.
(2) The Council shall appoint an auditor as pursuant to Sub-rule (1).
(3) The Chairperson of the Council shall provide the documents and accounts that has been desired to be seen by the auditor who has been assigned for auditing as pursuant to Sub-rule (1).
(4) If any official or member of the Council has been found responsible for misappropriation or abuse of resources of the fund of the Council from the audit, the Council shall immediately recover that amount from him/her.
(5) If the amount has not been recovered as pursuant to Sub-rule 4), it shall be recovered as government due a pursuant to the prevailing laws and the Council shall request the concerned authority for this purpose.
(6) The audit report shall be submitted at the meeting of the Council and it’s one copy shall be sent to the Department.
(2) The Council shall appoint an auditor as pursuant to Sub-rule (1).
(3) The Chairperson of the Council shall provide the documents and accounts that has been desired to be seen by the auditor who has been assigned for auditing as pursuant to Sub-rule (1).
(4) If any official or member of the Council has been found responsible for misappropriation or abuse of resources of the fund of the Council from the audit, the Council shall immediately recover that amount from him/her.
(5) If the amount has not been recovered as pursuant to Sub-rule 4), it shall be recovered as government due a pursuant to the prevailing laws and the Council shall request the concerned authority for this purpose.
(6) The audit report shall be submitted at the meeting of the Council and it’s one copy shall be sent to the Department.