(1) The Bank of Ghana shall, not later than three months

(a) after the end of the first six months of its financial year; and

(b) after the end of its financial year, submit to the Auditor-General for audit, a statement of its foreign exchange receipts and payments or transfers in and outside Ghana.

(2) The Auditor-General shall, not later than three months after the submission of the statement referred to in section (1) submit his report to Parliament on the statement.