No. 2 of 1998 Kenya Information and Communications [Rev. 2018] (3) The accounts of the Commission shall be audited by the Auditor-General (Corporations) or by an auditor appointed by the Board with the written approval of the Auditor-General (Corporations). (4) The appointment of an auditor shall not be terminated by the Board without the prior written consent of the Auditor-General (Corporations). (5) The Auditor-General (Corporations) may give general or special directions to an auditor appointed under subsection (3) and the auditor shall comply with those directions. (6) An auditor appointed under subsection (3) shall report directly to the Auditor-General (Corporations) on any matter relating to the directions given under subsection (5) of this section. (7) Within a period of six months after the end of the financial year, the AuditorGeneral (Corporations) shall report on the examination and audit of the accounts of the Commission to the Board and to the Minister, and in the case of an auditor appointed under subsection (3), the auditor shall transmit a copy of the report to the Auditor-General (Corporations). (8) Nothing in this Act shall be construed to prohibit the Auditor-General (Corporations) from carrying out an inspection of the Commission’s accounts or records whenever it appears to him desirable and the Auditor-General (Corporations) shall carry out such an inspection at least once every six months. (9) Notwithstanding anything in this Act, the Auditor-General (Corporations) may transmit to the Minister a special report on any matters incidental to his powers under this Act, and section 19 (3) and (4) of the Exchequer and Audit Act (Cap. 412) shall, mutatis mutandis, apply to any report made under this section. (10) The Minister shall lay the audit report before the National Assembly as soon as reasonably practicable after the report is submitted to him under this section. (11) The fee for any auditor, not being a public officer, shall be determined and paid by the Board. 21. Investment of funds (1) The Board may invest any of the funds of the Commission which are not immediately required for its purposes in such securities as the Treasury may, from time to time, approve. (2) The Board may place on deposit with such bank or banks as it may determine, any moneys not immediately required for the purposes of the Commission. 22. Annual report (1) The Board shall, within three months after the end of each financial year, prepare and submit to the Minister a report of the operations of the Board for the immediately preceding year. (2) The Minister shall lay the annual report before the National Assembly within three months of the day the Assembly next sits after the report is presented to him. PART III – TELECOMMUNICATION SERVICES 23. Provision of telecommunication services (1) The Commission shall, so far as is reasonably practicable, ensure there are provided throughout Kenya, such telecommunication services and in particular, 24