(1) The account of income and expenditure of the Centre shall be
maintained according to the accounting system adopted by the
Government of Nepal.
2) The audit of the Centre shall be done by the office of the Auditor
General.
3) The Centre shall maintain an internal control system as prescribed.
4) The Government of Nepal, if wishes, may at any time inspect or
cause to inspect income-expenditure account, related documents
and cash and kinds of the Centre.