5(1)An internal drainage board shall—
(a)as soon as the accounts of the board have been audited, send a copy of them to the relevant Minister; and
(b)at the same time, send a copy of the accounts to the NRA and to the council of every county or London borough in which any part of the board’s district is situated.
(2)A copy of the audited accounts of an internal drainage board shall be kept at the office of the board and any person who is liable to pay drainage rates in the board’s district shall be entitled, without payment, to inspect and take copies of, or extracts from, that copy.