(1) The Board shall keep accounts of its transactions to the satisfaction of the Minister for finance and such accounts shall be audited annually by the Director of Audit.
(2) The members, officers and servants of the Board shall grant to the Director of Audit or to any public officer on the staff of the Audit Department access to all books, documents, monies and property of the Board and shall give him or her or such officer on request all such information as may be within their knowledge in relation to the operation of the Board.
(3) If any person fails or refuses to comply with any request of the Director of Audit or any member on the staff of his or her Department made under subsection (2) or otherwise impedes or obstructs any of them in the exercise of his or her functions under this section, he or she commits an offence and is liable on summary conviction to a fine not exceeding $500.