15. (1) The Commission may, from time to time, apply the proceeds of the fund established pursuant to section 14 of this Decree to – (a) the cost of administration of the Commission; (b) the payments of salaries, fees and other remuneration, allowances pensions, and gratuities payable to members or employees of the commission. 16. (1) The Commission may accept gifts of money or other property and upon such terms and conditions, if any, as may be specified by the person or organization making the gift provided that such gifts are not inconsistent with the objectives and functions of the commission under this Decree. 17. The Commission may with the consent of the Minister borrow, on such terms and conditions as the commission may determine, such sums of money as the commissions may require in the exercise of the functions conferred on it under this Decree. 18. (1) The commission shall not later than 31st October in each year, submit to the National Council of Ministers an estimate of its expenditure and income during the next succeeding financial year. (2) The commission shall cause to be kept proper accounts of the Commission in respect of each year and proper records in relation thereto and shall cause its accounts to be audited not less than 6 months after the end of each year by auditors appointed from the list and in accordance with the guidelines supplied by the auditor General of the Federation. 19. The Commission shall prepare and submit to the Minister not later than 30th June in each year, a report in such form as he may direct on the activities of the commission during the immediately preceding year, and shall include in such report a copy of the audited accounts of the commission for that year and Auditor General's report thereon. 20. The commission may, with the approval of the Minister, make regulations generally for he purpose of giving effect to the provisions of this Decree.