25 facilities for training, education and research and to pay for the aforesaid, where necessary. 20. To provide such services as the Commission considers could properly be provided by the Commission. 21. With the approval of the Minister, to provide financial assistance to any person, association, organisation or institution whose activities are such as to be, in the opinion of the Commission, of benefit to the Commission. 22. Generally, to do all such things as may be necessary, conducive or incidental to the exercise of the powers and the performance of the functions of the Commission under this Act or any other enactment. THIRD SCHEDULE (Section 9 (2)) FINANCIAL PROVISIONS RELATING TO COMMISSION Financial year of Commission 1. The financial year of the Commission shall be the period of twelve months ending on the 31st December in each year. Accounts of Commission 2.(1) The Commission shall ensure that proper accounts and other records relating to such accounts are kept in respect of all the Commission’s activities, funds and property, including such particular accounts and records as the Minister may direct. (2) Not later than three months after the end of each financial year of the Commission, the Commission shall prepare and submit to the Minister a statement of accounts in respect of that financial year or such other period as the Minister may direct. Audit of Commission’s accounts 3.(1) Subject to the Audit and Exchequer Act [Chapter 22:03], the Commission shall appoint as auditors one or more persons approved by the Minister who are registered as public auditors in terms of the Public Accountants and Auditors Act [Chapter 27:12]. (2) The accounts kept by the Commission in terms of paragraph 2(1) shall be examined by the auditors appointed in terms of subparagraph (1). (3) The auditors appointed in terms of subparagraph (1) shall make a report to the Commission and the Minister on the statement of accounts prepared in terms of subparagraph 2(2) and such report shall state whether or not in their opinion the statement of accounts gives a true and fair view of the Commission’s affairs. (4) In addition to the report referred to in subparagraph (3), the Minister may require the Commission to obtain from its auditors appointed in terms of subparagraph (1) such other reports, statements or explanations in connection with the Commission’s operations, funds and property as the Minister may consider expedient, and the Commission shall forthwith comply with any such requirement.