Operational flexibility for EOUs requires strict records, monthly scrutiny and empowers special cost audits to verify production. EOUs are afforded operational flexibility, exempting them from routine physical supervision and warehouse locking, subject to strict maintenance of prescribed records and accounts. Officers must scrutinize EOU records and transactions at least monthly to ensure all goods movements are recorded. The Chief Commissioner may order a special audit by a nominated Cost Accountant; cost audit verifies correctness of raw material use, quantities produced and other production particulars.