Cap. 470 Art. 21Accounts, auditing and encashments.

(1) The Council shall ensure that proper accounts and other records are kept relating to its activities and those of its organs and shall ensure that a statement is prepared relative to the accounts of each financial year.

(2) The accounts of the Council shall be audited by an auditor or auditors appointed by the Council and they shall be approved by General who shall for that purpose have the power to effect such physical audit and any other verification which he may deem necessary.

(3) The Council shall, at the request of the Minister or of the Minister responsible for finance, present reports and accounts relating to the administration as may be required. The Council shall ensure that a copy of the duly audited statement of accounts is sent to the Minister and to the Minister responsible for finance together with a copy of any report made by the auditors relating to such statement or to the accounts of the Council.

(4) Cheques issued by, and any withdrawal from any bank account pertaining to the Council shall be signed by the Executive Director and shall be countersigned by the Chairman, or by such member or other officer of the Council as may be authorised by the Council for such purpose.