(1) The accounts of the Board shall be audited in each financial year by the Audit Department.
(2) The Board shall cause to be granted to the officers designated by the Audit Department all books, contracts, accounts, vouchers or other documents which they may deem necessary to call for and any such officer may require any information necessary for the purpose of the carrying out of the Audit.
(3) The Audit Department shall as soon as practicable and not later than 3 months after the accounts for the final year have been submitted for audit, send an audited statement of accounts together with a report on its audit to the Board.