Personal Data Protection Act GN. NO. 395B (Contd) expenses in connection with performance of functions of the Commission under this Act. Estimates of income and expenditure and financial control 53.-(1) The Director General shall, not less than three months before the end of each financial year, prepare and submit to the Board for approval the budget that includes the estimates of income and expenditure for the next financial year. (2) Subject to the provision of subsection (1), the Commission shall submit a copy of the budget to the Minister for approval. (3) The Minister may require the Commission to revise the budget if in his opinion the budget does not represent a fair and reasonable projection of income and expenditure. Expenditure of funds 54. An expenditure shall not be incurred from the funds of Commission unless that expenditure is part of the expenditure approved by the Board under section 53(1) in respect of the financial year to which the expenditure relates. Supplementary budget 55.-(1) The Board may, at any time before the end of the current financial year, prepare and submit to the Minister for approval any estimates supplementary to the estimates of the current year. (2) Without prejudice to subsection (1), the Director General may, where exigencies occur in relation to the performance of the functions of the Commission, incur expenditure not approved by the Board in which case the Director General shall, within three months following such expenditure, seek approval of the Board. Accounts and audit 56.-(1) The Commission shall keep books of account and maintain proper records of its operations in accordance with accounting standards. (2) The Commission shall, within six months after the end of each financial year, prepares a report on 32