inventories of the Office of the NBTC in accordance with the regulations prescribed by the NBTC. In conducting an internal audit under paragraph one, there shall be an Internal Audit Committee consisting of not less than three but not more than five members appointed by the NBTC from experts in internal auditing who have qualifications and are not under prohibitions according to Section 7 and Section 8. The Office shall appoint its officials in appropriate numbers as internal auditors responsible directly to the Internal Audit Committee to assist the Committee in performing its duties. The Internal Audit Committee shall be independent in its conduct of duties and the NBTC, Secretary-General of the Office of the NBTC and officials of the Office of the NBTC shall facilitate the work of the Internal Audit Committee and internal auditors as requested. The Internal Audit Committee shall inform the NBTC of the audit results in every one hundred and eighty days. Term of assignment, vacation of office and meeting of the Internal Audit Committee shall be in accordance with the regulations prescribed by the NBTC. Section 69. The Office of the NBTC shall prepare its balance sheet, financial statement and book of accounts and submit them to the auditor within sixty days after the end of fiscal year. In each year, the Office of the Auditor-General shall be the auditor and audit the spending of money and property of the Office of the NBTC. In the audit report, it shall contain an analysis of effectiveness of budget spending and give statements as to whether or not the spending is in accordance with the objectives and the degree of its achievements according to the targets. The auditor’s report shall then be submitted to the NBTC, the Cabinet and the National Assembly. The Office of the NBTC shall be an audited unit under the Organic Act on State Audit. CHAPTER VI The Follow-up, Inspection and Evaluation of the Performance and Management Section 70. There shall be the Performance Follow-up and Evaluation Committee consisting of a chairperson and other four members having apparent work records or knowledge and expertise or experience as follows: (1) One expert in sound broadcasting service, and another in television broadcasting service; (2) One expert in telecommunications service;