Section SECOND SCHEDULE - 6

(1) The auditor shall in his report state — (a) whether the financial statements show fairly the financial transactions and the state of affairs of the Authority or Commission; (b) whether proper accounting and other records have been kept, including records of all assets of the Authority or Commission whether purchased, donated or otherwise; (c) whether the financial statements are prepared on a basis similar to that adopted for the preceding year; (d) whether the financial statements are in agreement with the accounting and other records; (e)whether the receipts, expenditure, investment of moneys, and the acquisition and disposal of assets by the Authority or Commission during the financial year have been in accordance with this Act; and (f) such other matters arising from the audit as he considers should be reported. (2) The auditor shall send an annual report of his audit to the Authority or Commission and Board not later than 30th September in each year.