2016 Wesleyan Discipline:4350:7

(7) The board of directors of the affiliate corporation, other governing board or the General Superintendent, shall be authorized to direct an annual audit of all assets, records or other affairs of the corporation, and at any other time as it or General Superintendent shall deem necessary, and all records shall be open to the General Superintendent and to any other representative the board of directors of the subsidiary corporation shall appoint for such a purpose (2016 Wesleyan Discipline:1935:20, 25).