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

(2) The accounts of the Service shall be audited by the Auditor-General within six months after the end of each financial year.

(3) The financial year of the Service shall be the same as the financial year of the government.

(4) The Director-General shall prepare budget estimates for each financial year and present the estimates to the Council for its approval not later than two months before the end of the financial year.