Section 37: Borrowing powers, investments and records of accounts.

(1) The Board may, with the consent of the Minister or in accordance with any general authority given in that behalf by the Federal Government, borrow by way of loan or overdraft from any source any sum required by the Board for meeting its obligations and discharging its functions under this Act.
(2) The Board may invest its funds and maintain general reserves.
(3) The Board shall cause to be kept proper books of accounts and records in relation thereto and present such accounts for audit as provided in section 38 (2) of this Act.