Act 4 National Information Technology Authority, Uganda Act 2009 27. Accounts. (1) The Authority shall keep proper books of accounts of all its income and expenditure and proper records in relation to them. (2) Subject to any direction given by the Minister, the Board shall cause to be prepared in respect of each financial year, and not later than three months after the close of the financial year, a statement of accounts which shall include a report on the performance of the Authority during that financial year. (3) The statement of accounts shall comprise— (a) a balance sheet and a statement of income and expenditure of the Authority in respect of that financial year; and (b) any other information in respect of the financial affairs of the Authority as the Minister may in writing require. 28. Audits. (1) The accounts of the Authority shall, in respect of each financial year, be audited by the Auditor General or by an auditor appointed by the Auditor General. (2) The Board shall ensure that within four months after the close of each financial year, the statement of account described in section 27 is submitted for auditing under this section. (3) The Auditor General and any auditor appointed by the Auditor General shall have access to all books of account, vouchers and other financial records of the Authority and is entitled to have any information and explanations required by him or her in relation to them, as he thinks fit. (4) The Auditor General shall within two months after receipt of the statement of account under subsection (2), audit the accounts and deliver to the Board a copy of the audited accounts together with his or her report on them stating any matter which in his or her opinion should be brought to the attention of the Minister. 19