Section 17

The accounts of the Board shall be audited by the Auditor-General or by an auditor appointed annually by the Minister in consultation with the Auditor-General.

The Auditor-General or the auditor appointed under subsection (1), as the case may be, shall be entitled to full and free access to all accounting and other records relating directly or indirectly to the financial transactions of the Board and may make copies of or extracts from, any such accounting and other records.

The Board’s auditor or a person authorised by him may require any person to furnish him with such information which that person possesses or has access to as the auditor or duly authorised person considers necessary for the purposes of the functions of the auditor under this Act.

An officer of the Board who refuses or fails without any reasonable cause to allow the Board’s auditor access to any accounting and other records of the Board in his custody or power or to give any information possessed by him as and when required or who otherwise hinders, obstructs or delays the Board’s auditor in the performance of his duties or the exercise of his powers shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $500 and in the case of a continuing offence to a fine not exceeding $100 for every day or part thereof during which the offence continues after conviction.[16A