Explanation: For the purpose of this section Bangladesh Bank shall mean the Bangladesh Bank established under Article 3 of the Bangladesh Bank Order 1972 (President’s Order No 127 of 1972 ). 10. Power to make Inspection, Monitoring and Review.- (1) The Bureau shall, from time to time, make inspection, monitoring and review of voluntary activities and their progress conducted by any individual or NGO under this Act; (2) The Bureau shall form and constitute Monitoring Committee for the purpose of the sub section (1) and if necessary, shall appoint third party assessor; (3) During inspection, monitoring and review, each NGO shall supply all concerned statements, ledger of accounts, documents and information according to requirement; (4) On behalf of the Bureau, the Divisional Commissioners within their respective jurisdictions shall, in the prescribed manner, monitor and coordinate voluntary activities conducted by the NGOs; (5) On behalf of the Bureau, the Deputy Commissioners and in appropriate cases the Upazila Nirbahi Officers within their respective jurisdictions shall review voluntary activities undertaken by the NGOs and their progress through monthly coordination meetings and if any sort of irregularity is noticed regarding any activity by the concerned NGO, the Deputy Commissioner shall inform the Bureau about the matter through a written statement and in appropriate cases the Upazilla Nirbahi Officer shall inform the Deputy Commissioner about the matter through a written statement with intimation to the Bureau; (6) The Chittagong Hill Tracts Regional Council established under the Chittagong Hill Tracts Regional Council Act 1998 (Act XII of 1998) shall coordinate and supervise overall activities of the NGOs within their respective jurisdictions in the prescribed manner and in accordance with the provisions of section 22(g) of the said Act; (7) There shall be a committee at the District level to supervise and evaluate activities of the NGOs in the Chittagong Hill Tracts area and the said committee shall review and coordinate activities of the NGOs in meetings convened at least once in every four months; (8) The NGOs mentioned in sub section (7) shall submit regular reports to the convener of the committee regarding their activities and send copies of such reports to the Chittagong Hill Tracts Regional Council. 11. Constitution and Managing Committee.- Each NGO shall have a Constitution regarding its formation, goals, objectives and management and the Constitution shall mention about the Managing Committee and the General Committee. 12. Audit and Accounts.- (1) Each NGO and individual shall in the prescribed manner, maintain its accounts and prepare annual statement of accounts; (2) On completion of the project vouchers of expenditure shall be preserved for 5 (five) years in the prescribed manner, in appropriate cases, by the concerned person, central office of the NGO and the field level offices. 5