Accounts and audit obligations require annual statements, external audit by the supreme audit institution, and parliamentary laying of reports. The Board must maintain proper accounts and prepare an annual statement in prescribed form; those accounts are to be audited by the Comptroller and Auditor-General at specified intervals with audit costs payable by the Board. Auditors have authority to demand books, vouchers and other documents and to inspect Board offices. The certified accounts and audit report must be forwarded annually to the Central Government for laying before each House of Parliament.