(4) 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;
- (b) whether proper accounting and other records have been kept, including records of all assets of the Authority whether purchased, donated or otherwise;
- (c) whether the receipts, expenditure and investment of moneys and the acquisition and disposal of assets by the Authority during the financial year were in accordance with the provisions of this Act; and
- (d) such other matters arising from the audit as he considers necessary.
(5) The auditor shall, as soon as practicable after the accounts have been submitted for audit, send a report of his audit to the Authority.
(6) The auditor shall submit such periodical and special reports to the Minister and to the Authority as may appear to him to be necessary or as the Minister or the Authority may require.
Powers of auditor
29.—(1) The auditor or any person authorised by him shall be entitled at all reasonable times to full and free access to all accounting and other records relating, directly or indirectly, to the financial transactions of the Authority.
(2) The auditor or any person authorised by him may make copies of, or take extracts from, any such accounting or other records.
(3) The auditor or any person authorised by him may require any person to furnish him with such information in the possession of that person or to which that person has access as the auditor or the person authorised by him considers necessary for the performance of his functions under this Act.
(4) Any person who—
- (a) refuses or fails, without any reasonable cause, to allow the auditor or any person authorised by the auditor access to any accounting and other records of the Authority in his custody or power;
