Accounts and audit
14. (1) The Board shall maintain its accounts in such manner and form as may be directed by the Government in consultation with the Comptroller and Auditor-General of Bangladesh, hereinafter referred to as the Auditor-General.
(2) The accounts of the Board shall be audited by the Auditor-General in such manner as he deems fit.
(3) For the purpose of an audit under sub-section (2), the Auditor-General or any person authorised by him in that behalf, shall have access to all records, books, documents, cash, securities, stores and other property of the Government held and controlled by the Board and may examine the Chairman or any member, officer or other employee of the Board.
(4) The Auditor-General shall submit his annual audit report to the President and forward a copy thereof to the Board.
(5) The Government may, at any time, require the Auditor-General to report to it upon the adequacy of measures taken by the Board for the efficient management of its financial matters.