ACCESS TO INFORMATION AND PROTECTION OF PRIVACY ACT (SHOWING AMENDMENTS MADE BY ACT 5/2003) (2) Any part of the Fund not immediately required for the purposes of the Fund may be invested in such manner as the Minister may determine: Provided that such moneys shall not be invested directly in any securities issued by a mass media service company26. 48 Financial year of Fund The financial year of the Fund shall be the period of twelve months ending on the 31st December in each year. 49 Accounts and audit of Fund (1) The Commission shall cause proper books of accounts of the Fund to be kept, together with adequate financial and other records in relation thereto, and, within three months after the end of the financial year to which the accounts relate, shall submit the accounts to the Comptroller and Auditor-General for audit in terms of subsection (2). (2) The accounts of the Fund shall be audited by the Comptroller and Auditor-General, who shall have all the powers conferred upon him by section 9 of the Audit and Exchequer Act [Chapter 22:03] as though the assets of the Fund were public moneys or State property. PART IX FURTHER POWERS OF COMMISSION 50 Power of Commission to conduct investigations, audits or inquiries (1) For the purpose of conducting an investigation, inquiry or hearing in terms of this Act, the Commission shall have the same powers, rights, and privileges 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 any hearing and determination of any matter before the Commission under this Act and to any person summoned to give or giving evidence before the Commission. (2) The Commission may require any record, including a record containing personal information held by a public body, to be produced as evidence. (3) A public body requested by the Commission to produce a record in terms of subsection (2) shall do so within a period of ten days from the day that such record was requested 51 Restrictions on disclosure of information by Commission and staff (1) The Commission and any person acting for or under its direction shall not disclose any information obtained during the performance of their duties, powers and functions under this Act, except in the circumstances provided for in subsections (2) to (5). (2) The Commission may disclose, or may authorize anyone acting on its behalf or under its direction to disclose, information that is necessary to— (a) conduct an investigation, audit or inquiry under this Act; or 26 Proviso amended by s. 25 of as read with Schedule to Act 5/2003. 25