(1) Each District Assembly shall keep accounts and proper records in relation to the accounts and shall prepare immediately after the end of each financial year, a statement of its accounts in the form that the Auditor-General may direct.

(2) Each District Assembly shall publish at its own office including sub-district offices and in any other manner directed by the Minister,

(a) the annual statement of its accounts; and

(b) the report on the accounts and statements made by the Auditor-General, three months after the end of the financial year to which the accounts relate or the receipt of the Auditor-General’s report.