Section 14, The Road Maintenance Fund Administration Act, 2010.

(1) The Administration shall keep proper books ofaccounts and proper records in relation to the accounts and shall prepare within a period of three months after the end of each financial year a statement of its accounts in the form the Auditor-General may direct. (2) The books and accounts of the Administration shall each year be audited by the Auditor-General or an auditor appointed by the Auditor-General. (3) A report of the audit shall be submitted to the Board and shall include a copy of the audited accounts together with the Auditor-General’s report on the accounts.