17.
| (1) The Board shall cause proper accounts to be kept of all the transactions of the Board and shall prepare an annual statement of such accounts in such form and containing such particulars as the Minister, with the concurrence of the Minister of Finance, may from time to time specify. |
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| (2) The accounts of the Board for each year shall be audited by the Auditor-General. The Auditor- General may, for the purposes of assisting him in the audit of such accounts, employ the services of any qualified auditor or auditors who shall act under his direction and control. |
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| (3) The Auditor-General shall examine the accounts of the Board and furnish a report-
| | (a) stating whether he has or has not obtained all the information and explanations required by him; | | |
| | (b) stating whether the accounts referred to in the report are properly drawn up so as to exhibit a true and fair view of the affairs of the Board; and | | |
| | (c) drawing attention to any item in the accounts which in his opinion may be of interest to the Senate and the House of Representatives in any examination of the activities and accounts of the Board. | | |
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| (4) The Auditor-General shall transmit his report to the Board. |
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| (5) For the purpose of this section, the expression " qualified auditor" means any person who is a member of the Institute of Chartered Accountants of Ceylon. |
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Sri Lanka Consolidated Acts