10Accounts and audit
(1)The Board must keep adequate accounts in such form as the Secretary of State may approve relating to the collection of tolls and the application of moneys under section 75 (application of revenue) of the 1959 Act.
(2)The accounts of the Board must be audited annually by an auditor appointed by the Board who is qualified to audit the accounts of a constituent authority.
(3)The accounts of the Board must be made available by the Board at all reasonable times for inspection and transcription by any member of a constituent authority or by any officer of a constituent authority authorised by that constituent authority for that purpose.
(4)Within six months of the expiry of each financial year or such longer period as the Secretary of State may allow, the Board must provide a copy of the accounts kept under this section to the Secretary of State.
(5)As soon as practicable after the completion of the audit in each financial year, the clerk must provide a copy of the statement of the accounts of the Board for that year and of any report to the Board made by an auditor to the chief executive of each constituent authority.