ADVOKS GLOBAL · KENYA
Civil Aviation Act
33. Records and accounts of the Authority
Edition: 2024-04-26 · In force
33. Records and accounts of the Authority
(1)The Board shall cause to be kept all proper books and records of the income, expenditure, assets and liabilities of the Authority.(2)Within a period of three months after the end of each financial year, the Board shall submit to the Auditor-General or an auditor appointed under subsection (3), the accounts of the Authority together with—(a)a statement of income and expenditure during that year; and(b)a statement of the assets and liabilities of the Authority as at the last day of the financial year.(3)The accounts of the Authority shall be audited by the Auditor-General or by an auditor appointed by the Board with the written approval of the Auditor-General.(4)The appointment of an auditor shall not be terminated by the Board without the prior written consent of the Auditor-General.(5)The Auditor-General may give general or special directions to an auditor appointed under subsection (3) and the auditor shall comply with those directions.(6)An auditor appointed under subsection (3) shall report directly to the Auditor-General on any matter relating to the directions given under subsection (5) of this section.(7)Despite anything in this Act, the Auditor-General may submit to the Cabinet Secretary a special report on any matters incidental to his or her powers under this Act, and relevant sections of the Public Audit Act (Cap. 412B), shall apply, with necessary changes, to any report made under this section.(8)The Cabinet Secretary shall lay the audit report before the National Assembly as soon as reasonably practicable after the report is submitted to him.(9)The fee for any auditor, not being a public officer, shall be determined and paid by the Board.