Audit

(1) The accounts of the Authority shall be audited in each financial year by the Auditor-General or such other auditor as the Minister of Finance may appoint. (2) The Board, officers and servants of the Authority shall grant access to the Auditor-General or such other auditor as shall have been appointed by the Minister of Finance to all books, deeds, contracts, accounts, vouchers, or other documents which he may think necessary to call for, and the Auditor-General or such other auditor may require any person holding or accountable for any such document to appear before him and make a signed statement in relation thereto and may require from such person such information as he thinks necessary. (3) Any person to whom a request to produce a document or to enter an appearance and make and sign a statement or furnish information is made, who fails without reasonable excuse to comply with such requisition, commits an offence and is liable on summary conviction to a fine not exceeding five hundred dollars or to a term of imprisonment not exceeding three months.