12.
| (1) The Board shall cause proper books of accounts to be kept of the income and expenditure, assets and liabilities and all other transactions of the Fund. |
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| (2) The income and expenditure accounts and the balance sheet shall be signed by two members of the Board authorized to do so by a resolution passed by the Board. |
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| (3) The financial year of the Board shall be the calendar year. |
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| (4) The provisions of Article 154 of the Constitution shall apply to the audit of the accounts of the Fund. |
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Sri Lanka Consolidated Acts