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

(2) The books and accounts of the Commission shall be audited annually by the Auditor-General or an auditor appointed by him within three months of the end of the immediately preceding financial year.

(3) The financial year of the Commission shall be the same as the financial year of the Government.