Annual inspection requirement for ICDs/CFSs mandates audits and remedial action, with standardized reporting and oversight. Requirement for regular inspections of ICDs/CFSs/AFSs at least once every financial year by a Deputy/Assistant Commissioner or above not in charge of the facility; jurisdictional Commissioners must prepare an annual action plan, receive inspection reports in the prescribed proforma (with a copy to the Chief Commissioner), and take remedial or penal action where deficiencies are noted. Initial inspections for previously uninspected facilities shall cover the last five years or from commencement. The Directorate General of Performance Management will also examine ICD/CFS inspection records during its field inspections.