14 Accounts of Commission and appointment of internal auditor (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) As soon as possible after the end of each financial year, the Commission shall prepare and submit to the Minister a statement of accounts in respect of that financial year or in respect of such other period as the Minister may direct. (3) Section 80 of the Public Finance Management Act [Chapter 22:19] shall apply, with such changes as may be necessary, to the appointment of an internal auditor to the Commissionin all respects as if the Commissionwere a Ministry or a department of a Ministry. 15 Audit of Accounts (1) The accounts of the Commission shall be audited by the Comptroller and AuditorGeneral, who for that purpose shall have the functions conferred on him or her by sections 7 and 8 of the Audit Office Act [Chapter 22:18]. (2) Any person under the authority or supervision of the Commission who refuses to provide the Comptroller and Auditor-General with an explanation or information required by him or her for the purposes of an audit or knowingly provides the Comptroller and Auditor-General with a false explanation or information, 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 imprisonment for a period not exceeding one year or to both such fine and such imprisonment. (3) Notwithstanding anything contained in subsection (1), the Comptroller and AuditorGeneral may appoint a suitably qualified person to audit the accounts of the Commission 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 Commission. PART VII MISCELLANEOUS PROVISIONS 16 Minister may give Commissiondirections in national interest (1) The Minister may give to the Commission such policy directions in writing relating to the exercise by it of its functions as may appear to the Minister to be requisite in the national interest. (2) The Commission shall, with all due expedition, comply with any direction given to it in terms of subsection (1). (3) Where the Commission has been given a direction in terms of subsection (1), it shall ensure that the direction and any views it has expressed thereon are set out in its annual report. 14