(1)The accounts of the Authority shall, in respect of each financial year, be audited by the Auditor General or by an auditor appointed by the Auditor General.

(2)The Authority shall ensure that within four months after the close of each financial year the statement of account described in section 33 is submitted for auditing.

(3)The Auditor General or any auditor appointed by the Auditor General shall have access to all books of accounts, vouchers and other financial records of the Authority and be entitled to have any information and explanation required by him or her in relation to them as he or she may deem fit.

(4)The auditor shall, within two months after receipt of the statement of account under subsection (2), audit the accounts and deliver to the Authority a copy of the audited accounts together with his or her report on them stating any matter which in the opinion of the auditor should be brought to the attention of the Minister.

(5)The auditor shall deliver to the Minister a copy of the audited accounts together with his or her report on them.