Section 23 of Independent Electoral and Boundaries Commission Act No 9 of 2011: Accounts and audit

    

(1) The Commission shall cause to be kept all proper books and records of account of the income, expenditure and assets of the Commission.
(2) Within a period of three months after the end of each financial year, the Commission shall submit to the Auditor-General, the accounts of the Commission together with—
(a) a statement of the income and expenditure of the Commission during that year; and
(b) a statement of the assets and liabilities of the Commission on the last day of that year.
(3) All accounts kept under this Act shall be audited by the Auditor-General at least once in every financial year.
(4) The Commission shall be entitled, upon application to the Cabinet Secretary responsible for finance, to exemption from duty chargeable under the Stamp Duty Act (Cap. 480) in respect of any instrument executed by or on behalf of, or in favour of the Commission which, but for this section, the Commission would be liable to pay.
(5) The Commission may establish, control, manage, maintain and contribute to pension and provident funds for the benefit of the members and employees of the Commission and may grant pensions and gratuities from any such fund to the said officers upon their resignation, retirement or separation from the service of the Commission or, as the case may be, to the dependants of any such officer upon such officer’s death.


Disclaimer: This document is not to be taken as legal advise.

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