(1)The accounts of receipts and expenditure of the Board shall, once in every year, be laid before Government and shall be audited by such Auditors as Government may, from time to time, appoint and the Accountant-General for the State of Orissa may be appointed in that behalf.(2)The Auditors so appointed may, by summons in writing, -(a)require production of any book, deed, voucher, document of or paper;(b)require the attendance of any person in the custody of or accountable for any such book, deed, contract, voucher, document or paper; and(c)require such person to explain all matters relating thereto or to prepare and submit further statements in connection therewith according as such auditors deem it necessary or expedient.
