Judicial Service Act [Chapter 7:18] (2) Sections 90, 91(1), 92 and 92E of the Labour Act [Chapter 28:01] shall apply, with such changes as may be necessary, in relation to any appeal in terms of subsection (1) as if the decision appealed against were a determination in terms of that Act. PART V FINANCIAL PROVISIONS 20 Funds of Judicial Service (1) The funds of the Judicial Service shall consist of(a) moneys appropriated by Act of Parliament for salaries and allowances payable to and in respect of members of the Judicial Service and the recurrent administrative expenses of the Judicial Service; and (b) any other moneys that may be payable to the Judicial Service from moneys appropriated for the purpose by Act of Parliament; and (c) any donations, grants, bequests made to the Judicial Service and accepted by the Commission with the approval of the Minister; and (d) any other moneys that may vest in or accrue to the Judicial Service, whether in terms of this Act or otherwise. (2) The Commission shall apply the funds referred to in subsection (1) to the fulfilment of its functions. 21 Investment of moneys not immediately required by Judicial Service Moneys not immediately required by the Judicial Service may be invested in such manner as the Commission considers appropriate. 22 Accounts of Judicial Service (1) The Judicial Service shall ensure that proper accounts and other records relating to such accounts are kept in respect of all the Judicial Service's activities, funds and property, including such particular accounts and records as the Commission may direct. (2) As soon as possible after the end of each financial year, the Secretary shall prepare and submit to the Commission a statement of accounts in respect of that financial year or in respect of such other period as the Commission may direct. (3) Section 19 of the Audit and Exchequer Act [Chapter 22:03] shall apply, with such changes as may be necessary, to the appointment of an internal auditor to the Judicial Service in all respects as if the Judicial Service were a Ministry or a department of a Ministry. 23 Audit of accounts (1) The accounts of the Judicial Service shall be audited by the Comptroller and AuditorGeneral, who for that purpose shall have the functions conferred on him or her by sections 8 and 9 of the Audit and Exchequer Act [Chapter 22:03]. (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 in terms of subsection (1), or knowingly provides to the Comptroller and Auditor-General any false explanation or information, or any explanation or information that the person has no grounds for believing to be true, shall be guilty of an offence - 10 -