13 (3) Every hospital management board shall, before the commencement of each year to which the plan relates, devise an annual plan setting out the manner in which it proposes to spend the funds at its disposal and to fulfill its functions during that year. (4) Subject to this Act, any directions of the Board and the terms of the constitution referred to in section 22(1), every hospital management board shall, for the better exercise of its functions, have power to do or cause to be done, either by itself or through its agents, all or any of the things specified in the Third Schedule. 21 Administration, application and income of health services fund (1) Each hospital management board shall, subject to the constitution drawn up for the regulation of the fund in terms of section 30 of the Audit and Exchequer Act [Chapter 22:03], administer the health services fund established for the hospital for which a hospital management board is the responsible authority. (2) The health services fund shall be applied for the purpose of enabling the hospital management board to fulfill its functions and exercise its powers in terms of section 20. (3) The health services fund established for each central, provincial, district or general hospital shall consist of— (a) such moneys as may be appropriated by Act of Parliament for the hospital concerned; (b) the fees and charges payable for services and facilities provided at the hospital concerned; (c) any donation or grant permitted by the Minister to be accepted by the hospital management board and paid into the fund; (d) any income derived from the investment of the surplus moneys of the fund. 22 Accounts to be kept by hospital management boards (1) Each hospital management board shall keep proper books of accounts in relation to the health services fund and other records relating thereto and, as soon as possible after the end of each financial year, shall prepare audited accounts reflecting the operations of the hospital concerned during the financial year and the financial condition of the hospital at the end of the financial year. (2) Each hospital management board shall furnish to the Board one copy of the audited accounts prepared in terms of subsection (1) together with the report of the hospital management board within three months after the end of the financial year to which the accounts and the report relate. 23 Audit of accounts (1) The accounts of a hospital management board shall be audited by the Comptroller and Auditor-General, who for that purpose shall have the function conferred on him or her by sections 8 and 9 of the Audit and Exchequer Act [Chapter 22:03]. (2) Any member of the hospital management board or Health Service 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