Audit of account.

(1) The accounts of the Board shall be audited annually by such auditors and on payment of such audit fees, as may be prescribed. (2) The Board may, with the prior approval of the State Government, make arrangements for internal audit of its accounts in consultation with the Examiner of Local Fund Audit. (3) To carry out the auditing under this section, the auditors shall have access to all relevant records of the Board.