Cap. 25:27 Zimbabwe Council for Higher Education Act No. 1/2006 25 Accounts of Council (1) The Council shall ensure that proper accounts and other records relating to such accounts are kept in respect of all the Council activities, funds and property, including such particular accounts as the Minister may direct. (2) Within four months after the end of each financial year, the Council shall prepare and submit to the Minister a statement of accounts in respect of their financial year or in respect of such other period as the Minister may direct. 26 Audit of Council accounts (1) The accounts of the Council shall be audited by the Comptroller and Auditor-General, who for that purpose shall have the functions conferred upon him or her by sections 8 and 9 of the Audit and Exchequer Act [Chapter 22:03], as though the assets of the Council were public moneys and the members of the Council and employees and agents of the Council were officers as defined in that Act. (2) Any member of the Council or employee or agent of the Council who(a) fails or refuses to provide the Comptroller and Auditor-General with any explanation or information required by him or her for the purpose of an audit in terms of subsection (1); or (b) hinders or obstructs the Comptroller and Auditor-General in the conduct of an audit in terms of subsection (1); shall be guilty of an offence and liable to a fine not exceeding level six or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment. (3) Notwithstanding subsection (1) the Comptroller and Auditor-General may appoint a suitable person to audit the accounts of the Council, and if he or she does so(a) subsections (1) and (2) shall apply in respect of the person so appointed as if he or she were the Comptroller and Auditor-General; and (b) any expenses incurred by the person so appointed in carrying out his or her audit shall be met from the Funds of the Council. 27 Annual report (1) The Council shall within six months after the financial year or such longer period as the Minister may approve, submit to the Minister a comprehensive report on the operations of the Council during that year, together with the auditor's report and the audited accounts. (2) The Minister shall lay the annual report before Parliament on one of the fourteen days on which Parliament next sits after the report is received by him or her. PART VII GENERAL 28 Immunity No action, suit or other proceedings shall lie against the Council or a member of the Council or a member of the staff of the Council acting in the ordinary course or his or her employment in relation to any action taken in good faith by the Council: - 14 -