The Freedom of Information Bill, 2012 (d) the maintenance, repair and replacement of the equipment and other property of the Commission; (3) The annual estimates shall be submitted to the Minister for approval before the commencement of the financial year to which they relate, and once approved, the sum provided in the estimates shall not be increased without the prior consent of the Minister. (4) No expenditure shall be incurred for the purposes of the Commission except in accordance with the annual estimates approved under subsection (3). (5)The Minister shall make a decision without delay and where approval is denied the Minister shall provide reasons in writing for denial. (6) The Minister shall, in determining whether to approve or disapprove the annual estimates, consider only the feasibility of the financial proposals and not the appropriateness of the purpose to which the funds are proposed to be applied. Accounts and audit. 43. (1) The Commission shall cause to be kept proper books and records of accounts of the income, expenditure, assets and liabilities. (2) Within a period of three months after the end of each financial year, the Commission shall submit to the AuditorGeneral or to an auditor appointed under subsection (3), its accounts in respect of that year together with – No. 12 of 2003 (a) a statement of income and expenditure during that financial year; and (b) a statement of the assets and liabilities of the Commission on the last day of the financial year. (3) The accounts of the Commission shall be audited and reported upon by the Controller and Auditor-General, or by an auditor appointed by the Commission with the written approval of the Controller and Auditor- General in accordance with the provisions of the Public Audit Act, 2003. 37