s 38 Accounts and audit
(1) Every board shall keep and shall cause to be kept proper accounts and other records in respect of its operations, and shall cause to be prepared a statement of account in respect of each financial year. (2) The accounts of the board shall be audited by auditors to be appointed annually by the State Authority. (3) At the end of each financial year, as soon as the accounts of the board shall have been audited, the board shall cause copies of the statement of account to be transmitted to the State Authority together with a copy of any report or observations made by the auditors on any statement or on the accounts of the board. (4) The State Authority shall cause a copy of every such statement of account to be published in the Gazette. Constitution and Procedure