(1) If the organization receiving the license does not conduct an audit within the specified period or if an auditor cannot be appointed for any other reason, the board may appoint an auditor and conduct an audit if it is deemed necessary to audit the accounts, books, cash, and tangible assets of the organization receiving the license.
(2) The remuneration of the auditor appointed in accordance with sub-section (1) shall be borne by the organization that has received the relevant permit.