92. Financial year and audit of accounts

The financial year of the Authority shall be the calendar year.

The Board shall cause proper books of accounts to be kept of the income, expenditure, assets and liabilities and all other financial transactions of the Authority.

The provisions of Article 154 of the Constitution relating to the audit of the accounts of public corporations shall apply to and in relation to the audit of the accounts of the Fund of the Authority and the Protection Fund.

The provisions of Part II of the Finance Act, No. 38 of 1971 shall, mutatis mutandis apply to the financial control and accounts of the Fund of the Authority and the Protection