191
CPK
43
railway shall be carried into the General Account and no distinction
shall be made therein in respect of the two sections. The Board
shall cause proper books and accounts to be kept according to the best form in railway management. For the purpose of enabling the
Chinese Government the better to ascertain the amount of commission
due from the Chinese Government to the Corporation in respect of
materials used in the construction and working of the Chinese
otion the books and accounts shall be kept in such manner as to
facilitate the calculation of such Commission. Each Government
shall have the right to inspect such books and accounts in a
reasonable manner and at convenient times and during the continuance
of its rights under the loan agreement the Corporation shall have the
like power of inspection. Each Government may provide for the
regular audit of the accounts on its behalf but such audit shall
not be protracted beyond three calendar months from the time
when the Board shall give notice that the accounts are ready
for audit and if the auditor of either Government shall not
have completed his audit by such time the accounts subject to any
question of principle raised by him shall be deemed to be settled.
The Board shall also if required arrange for the access to the books
by the auditors during the current half-year and before they are finally
made up.
15.-THE remuneration of the Board and of the auditors shall be