102. Presentation of financial statements and audit reports

As soon as the accounts of the Board and the financial statements have been audited, a copy of the audited financial statements signed by the Chairperson and the Chief Financial Officer or the Chairperson and such officer of the Board as may be authorised in writing by the Board, together with a copy of any report made by the auditor, must be submitted to the Minister and the President.

The auditor may at any other time report to the Minister and the President upon any matter arising out of the performance of the auditor’s audit.[73