(2) The Board shall give the Minister all information relating to the operations, undertakings and activities of the Agency that the Minister may at any time require. 40 Minister may require statistics and information The Minister may from time to time direct the Board to furnish him with such information and statistics as the Minister may require in regard to revenues and additionally, or alternatively, the activities, funds and property of the Agency, and the Board shall forthwith comply with any such direction. 41 Investigation into affairs of Agency (1) The Minister may at any time cause an investigation to be made into the affairs of the Agency, including its administration of the Fund in terms of Part VII, by one or more persons appointed by him in writing. (2) Any person appointed in terms of subsection (1) shall have the same powers as are conferred upon a commissioner by the Commissions of Inquiry Act [Chapter 10:07], other than the power to order a person to be detained in custody, and sections 9 to 13 and 15 to 18 of that Act shall apply, mutatis mutandis, in relation to an investigation made in terms of subsection (1) and to any person summoned to give or giving evidence at that investigation. PART VII FINANCIAL PROVISIONS RELATING TO AGENCY 42 Funds of Agency The funds of the Agency shall consist of— (a) any moneys that may be payable to the Agency from moneys appropriated for the purpose by Act of Parliament; and (b) any loans donations and grants made to the Agency by any person or Agency or by any government of any country; and (c) any fees or charges in respect of any services rendered by the Agency or received by the Agency in term of this Act; and (d) any other moneys that may accrue to the Agency, whether in the course of its operations or otherwise; and (e) proceeds of the carbon tax collected in terms of the Twenty-Eighth Schedule to the Income Tax Act [Chapter 23:06].8 43 Investment of moneys not immediately required by Agency Moneys not immediately required by the Agency may be invested in such manner as the Board, in consultation with the Minister, may approve. 44 Financial year of Agency The financial year of the Agency shall be the period of twelve months ending on the 31st December in each year or such other date as may be prescribed. 45 Accounts of Agency (1) The Agency shall ensure that proper accounts and other records relating to such accounts are kept in respect of all the Agency’s activities, funds and property, including such particular accounts and records as the Minister may direct. 8 Editor's note: Section 36E of the Income Tax Act says that carbon tax is collected for the benefit of the Consolidated Revenue Fund. 26