(3) The Personal Data Protection Fund shall be financed from the following sources, namely: (a) An initial grant in the form of seed money from the Federal Government; (b) Foreign aid, grants, and loans negotiated and raised, or otherwise obtained by the Commission without compromising its independence and with the approval of the Federal Government. (c) Fees / Registration Fee and other amounts received by the Commission from time to time. (d) Income from the sale of moveable or immoveable property; (e) Income from investments; and (f) All other sums received or earned by the Commission. 46. Maintenance of accounts and audit. (1) The accounts of the Commission shall be maintained in such form and manner as the Federal Government may determine in consultation with the Auditor–General of Pakistan. (2) The accounts of the Commission shall be audited at the end of each financial year by the Auditor-General of Pakistan. (3) The Commission shall produce such accounts, books, and documents and furnish such explanations and information as the Auditor-General or any other officer authorised by him on this behalf may require for audit. (4) Copies of the Auditor-General’s report on the accounts shall be provided to the Commission, and the Federal Government shall make it available for public inspection on the website of the Commission. (5) The Commission may, in addition to the audit under sub-section (1), require its accounts to be audited by any other external auditors. 39