9. Account and Auditmn@admin
9. Account and Audit:
(1) The accounts of the incomes and expenditures of the Board shall be maintained in accordance with the method followed by the Government of Nepal.
(2) The Board shall have to develop internal control system as prescribed.
(3) The internal audit of the account of the Board shall be audited by the recognized auditor designated by the Board from amongst the auditors.
(4) The final audit of the Board shall be carried out by the Auditor General or auditor designated by the Auditor General.
(5) The Government of Nepal may, if it so desires, inspect or cause to inspect the accounts of income and expenditure, cash, commodity or other any document of the Board at any time.