Chapter 10:30 Zimbabwe Human Rights Commission Act No. 2/2012 (d) any other moneys that may vest in or accrue to the Commission, whether in terms of this Act or otherwise. (2) The Commission shall apply its funds to the fulfilment of its functions. (3) Moneys not immediately required by the Commission may be invested in such a manner as the Commission, with the approval of the Minister and the Minister responsible for finance, considers appropriate. 18 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] (No. 11 of 2009), shall apply, with such changes as may be necessary, to the appointment of an internal auditor to the Commission in all respects as if the Commission were a Ministry or department of a Ministry. 19 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 AuditorGeneral 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 V MISCELLANEOUS PROVISIONS 20 Removal of Commissioner from office (1) A Commissioner may be removed from office for inability to discharge the functions of his or her office, whether arising from infirmity of body or mind or any other cause, or for misbehaviour and shall not be so removed except in accordance with this Act. (2) A Commissioner shall be removed from office by the President if the question of his or her removal from office has been referred to a tribunal appointed under subsection (4) and that tribunal has advised the President that he or she ought to be removed from office for inability to discharge the functions of his or her office or for misbehaviour. 11