(1) The Trustees shall keep books of account and proper records in relation to them in the form approved by the Auditor-General.

(2) The Trustees shall submit the accounts of the Fund to the Auditor-General for audit-within three months after the end of the financial year.

(3) The Auditor-General shall, not later than three months after the receipt of the accounts, audit the accounts and forward a copy of the audit report to the Minister.

(4) The Internal Audit Agency Act, 2003 (Act 658) shall apply to this Act.

(5) The financial year of the Fund shall be the same as the financial year of the Government.