23. Internal Audit:
(1) The Centre shall keep an updated account of its income and expenditure regularly audited by the registered auditor by making internal audit.
(2) While making internal audit under Sub-Rule (1) special attention shall be given to the following matters:-
(a) Whether or not spending has been made in the plans and programs approved by the Centre,
(b) Whether or not financial By-Rule has been followed,
(c) Whether or not property has been protected,
(d) Whether or not the work has been performed in accordance with the approved budget,
(e) Whether or not monthly report has been submitted to the Centre.
(3) The Ministry may, if it wishes, examine or cause to examine the account of income and expenditure, cash, kinds or other documents of the Board, at any time.
(4) The Procedure to be followed for internal auditing shall be as determined by the Board.