(1) The Board shall keep books of account and proper records in relation to the accounts in the form approved by the Auditor-General.

(2) The Board shall within three months after the end of the financial year submit the accounts of the Agency to the Auditor-General for audit.

(3) The Auditor-General shall, within six month after the end of the immediate preceding financial year, audit the accounts and submit the audit report to Parliament.

(4) The financial year of the Agency is the same as the financial year of Government.