A.159 Annual Report Business plan (b) the accounts and related records of the Authority have been properly kept; (c) the Authority has complied with all the financial provisions of this Act with which it is the duty of the Authority to comply; and (d) the statement of accounts prepared by the Authority was prepared on a basis consistent with that of the preceding year and represents a true and fair view of the transactions and financial affairs of the Authority. (3) The auditor shall have access to all books of accounts, vouchers and other financial records of the Authority and be entitled to have any information and explanation required by him or her in relation to those records. (4) The report of the auditor and a copy of the audited accounts shall, within seven days of the completion thereof, be forwarded to the Minister and to the Board. (5) The Minister shall, within 30 days of receiving the report and a copy of the audited accounts, lay such report and accounts before the National Assembly. 33. (1) The Authority shall, no later than six months after the end of each financial year, prepare an Annual Report on the performance of its functions during that year which report shall include — (a) an audited financial statement and a report of the auditor on that statement; and (b) a record of any directions received from the Minister in the course of the year. (2) The Annual Report referred to in subsection (1) shall be presented to the Minister, who shall, within 30 days of receipt thereof, lay it before the National Assembly. 34. (1) The Authority shall produce a five-year business plan to be prepared by the Registrar General, and thereafter a subsequent business plan shall be prepared by him or her at least 12 months before the expiry of the current business plan. (2) When preparing the business plan under subsection (1), the Registrar General shall consider — (a) the objectives and policies of the Government known to the Authority and their expressed purposes; (b) any directions given by the Minister; (c) any payments to be made by the Government to the Authority and their expressed purposes; (d) the need to maintain the extent of the Government’s equity in the Authority; (e) the need to maintain a reasonable level of reserves having regard to estimated future infrastructure requirements; (f) the need to earn a reasonable rate of return on the Authority’s assets other than assets wholly or principally used in the implementation of the Authority’s functions;