Communications 2003 No. 19 A 329 (3) The Commission may, in determining the definition of “underserved groups within a community”, have regard to— (a) the availability of services to such groups ; and (b) any barriers to the use of available services. (4) The Commission shall, in determining the definition of “institutions”, have regard to the educational, health arid other socio-infrastructural needs of Nigerians. 114.—(1) For the purposes of this Act, a fund to be known as the “Universal Service Provision Fund” (“USP Fund”) is established and it shall be controlled and operated in the manner specified in this Chapter. Universal Service Provision Fund. (2) The USP Fund .shall comprise funds derived from but not limited to the following sources— (a) such monies as may be specifically appropriated to the USP Fund from time to time by the National Assembly ; (b) contributions from the Commission based on a portion of the annual levies paid to the Commission by licensees ; and (c) gifts, loans, aids, and such other assets that may from time to time specifically accrue to the USP Fund. (3) The administrative and operational expenses for USP shall be funded directly from the USP Fund and such expenses shall include— (a) salaries, emoluments, remunerative packages, howsoever called, and allowances for : (i) Universal Service Provision Board Members ; (ii) the Commission staff who are assigned on full-time basis to the USP Secretariat or such other staff of the USP Secretariat howsoever engaged ; and (iii) USP Fund Manager ; (b) Operational expenses for the activities of the USP Board, USP Secretariat and USP Fund Managers. (4) The Commission shall ensure that the USP Fund is at all times totally separated from the Commission’s Fund under Part IV of Chapter II and transparently maintained and operated as such. (5) Independent auditors appointed for that purpose by the Board shall audit the USP Fund annually and the auditor’s report shall be presented to the National Assembly and published to the public provided that such auditors are on the list of auditors approved from time to time by the Federal AccountantGeneral for the Federation. 115.—(1) Subject to subsections (2) and (3) of this section, there is hereby established a Board (“USP Board”) that shall supervise and provide broad policy directions for the management of the USP Fund. (2) The USP Secretariat that is established pursuant to section 118 of this Act shall serve as the Secretariat. USP Board.