No. Lll2g17 I.{.quoxnr PgecE AND RecoxcILIATIoht Coh,fi,,trssloN Cap, 10:32 (3) Section 80 of the Public Finance Management Act fChapter 22:19] (No of 2009), shall apply, with such changes as may be necessary to the appointment of an internal auditor to the Comrnission in all respects as if the Commission were a Ministry or a department of a Ministry. 11 2A Audit of accounts (1) The accounts of the Comrnission shall be audited by the Auditor-General, who for that purpose shall have the functions conferred on him or her by sections 7 and 8 of tlre Audit Office Act fChapter 22 : I 8l (No. 12 of 2009). (2) Any person under the authority or supervision of the Commission who refuses to provide tlre Auditor-General with an explanation or information required by him or her for the purposes of an audit or knowingly provides theAuditor-General with a false explanation or i:rformation, or an explanation or information that the person has no grounds for believing to be true, shall be guilty of an offence and liable to a fine not exceeding level six or to imprisonrnent for a period not exceeding one year or to both such fine and such imprisonment. (3) Notwithstanding anything contained in subsection ( 1), the Auditor.General may appoint a suitably qualified person to audit the accounts of the Commission and if he or she does so- 21 (a) subsections (1) and (2) shall apply in respect ofthe person so appointed as if he or she were the Auditor-General: and (b) any expenses incurred by the penion so appointed in carrying out his or her audit shall be met from tle funds of the Commissiorr. PART VI MrscsneNEous Pn ovrsroNs Regulations (1) The Commission may make regulations providing for all matters which by this Act are required or permitted to be prescribed or which, in the Commission's opinion, are necessary or convenient to be provided for in order to carry out or give effect to this Act. (2) Regulations may provide for(a) the terms and conditions of service of the Executive Secretary and the Commission's staff, (b) the manner in which the committees of the Commission may be constituted; (c) offences and penalties which may be imposed for contraventions of the regulations, which penalties shall not exceed a fine of level six or imprisonrnent for a period not exceeding one year or both; (d) mechanisms to deal with its functions as provided for in section 252 of the Constitution; (e) the procedure and conditions for the granting of pardon. (3) The Commission shall publish the regulations made in terms of subsection (1) and they shall not come into effect unless the Commission has complied with the provisions of subsection (4). (4) The Commission shall, through the Minister, on the next sitting day of Parliament after the making of the regulations in terms of subsection (1), lay them before Parliament and the regulations shall come into effect on the thirtieth day after the date on which they were laid before it unless Parliament earlier resolves to annul tlrc regulations. 194