Section 14. Accounts and audit

14. Accounts and audit.—(1) The Board shall cause accounts to be kept of all moneys received and expended by it. (2) The accounts shall be audited every year by auditors appointed in this behalf by the Central Government; and such auditors shall disallow every item which, in their opinion, is not authorised by this Act or any rule made or direction issued thereunder. (3) The Board may, within three months from the date of the communication to it of the disallowance of any item as aforesaid, appeal against such disallowance to the Central Government whose decision shall be final.