(1) The Centre shall keep books of account and proper records in relation to them in the form approved by the Auditor-General.
(2) The Board shall submit the accounts of the Centre to the Auditor-General for audit within six months after the end of the financial year.
(3) The Auditor-General shall not later than three months after the receipt of the accounts, audit the accounts and forward a copy of the audit report to the Minister.
(4) The financial year of the Centre is the same as the financial year of the Government.