6 (3) Not more than three months after the end of any financial year, an income and expenditure account and balance sheet of the Fund shall be submitted to the Comptroller and Auditor-General for audit, and, in relation to the Fund, the Comptroller and Auditor-General shall have all the powers conferred upon him or her by the Audit and Exchequer Act [Chapter 22:03] in relation to the auditing of public moneys. 11 Establishment of Ex-Political Prisoners, Detainees and Restrictees Board (1) There is hereby established a board to be known as the Ex-Political Prisoners, Detainees and Restrictees Board. (2) The Board shall consist of not fewer than five and not more than seven members appointed, subject to this section and paragraph 2 of the Schedule, by the Minister with the approval of the President. (3) Of the members of the Board, at least two shall be appointed from such association or organization as the Minister considers represents the majority of ex-political prisoners, detainees and restrictees. (4) The Minister shall designate the chairperson and vice-chairperson of the Board. (5) The provisions relating to the terms and conditions of office, vacation of office, dismissal of members, filling of vacancies, meetings and procedures of the Board and remuneration of members shall be as set out in the Schedule. 12 Functions of Board The functions of the Board shall be— (a) to register ex-political prisoners, detainees and restrictees and ensure that a register of ex-political prisoners, detainees and restrictees and their dependants is kept and maintained; and (b) to advise the Minister on the establishment of any scheme in terms of this Act or on any matter relating to any scheme; and (c) to examine, hear appeals and determine any representations by any person claiming entitlement to be registered as an ex-political prisoner, detainee or restrictee or dependant of an ex-political prisoner, detainee or restrictee where such registration has been refused; and (d) to hear and determine any representations or complaints made by any ex-political prisoner, detainee or restrictee or dependant of an ex-political prisoner, detainee or restrictee relating to the grant, payment or delivery of any assistance to him or her; and (e) to supervise the preparation of the budget of the Fund and to control on behalf of the Minister any assets of the Fund; and (f) to perform any other function which the Minister may confer on the Board for the purposes of this Act. 13 Powers of Board For the purpose of carrying out its functions in terms of this Act, the Board shall have power⎯