32. Annual accounts.-
(1) The annual accounts and the balance sheet of the Regional Centre shall be prepared under the directions of the Board and shall, once at least every year, and at intervals of not more than fifteen months, be audited by the Comptroller and Auditor-General of India.
(2) A copy of the accounts together with the audit report shall be submitted to the Central Government along with the observations, if any, of the Board.
(3) A copy of the annual report and annual accounts together with the audit report, shall be submitted to the Central Government which shall, as soon as may be, cause the same to be laid before each House of Parliament.
(4) The audited annual accounts, after having been laid before both Houses of Parliament, shall be published in the Official Gazette.