The Board shall cause to be established and maintained a complete accounting system which, among other things, and subject to applicable laws and rules and regulations or any regulatory body, shall conform to such accounting systems as may from time-to-time be designated by the Administrator of RUS of the United States of America.
The Board shall also after the close of each fiscal year cause to be made a complete audit of the accounts, books, and financial condition of the Corporation as of the end of such fiscal year.
(April 26, 2018)