[Rev. 2014] Copyright CAP. 130 (3) The annual estimates shall be approved by the Board before the commencement of the financial year to which they relate and shall be submitted to the Minister for approval and after the Minister’s approval, the Board shall not increase the annual estimates without the consent of the Minister. 19. Accounts and audit (1) The Board shall cause to be kept all proper books and records of accounts of its income, expenditure and assets. (2) Within a period of four months from the end of each financial year, the Board shall submit to the Auditor General (Corporations) or to an auditor appointed under this section, the accounts of the Board together with— (a) a statement of the income and expenditure of the Board during that year; and (b) a statement of the assets and liabilities of the Board on the last day of that year. (3) The accounts of the Board shall be audited and reported upon in accordance with sections 29 and 30A of the Exchequer and Audit Act (Cap. 412), by the AuditorGeneral (Corporations), or by an auditor appointed by the Board with the approval of the Auditor-General (Corporations) given in accordance with section 29(2)(b) of the Exchequer and Audit Act (Cap. 412). 20. Investment of funds (1) The Board may invest any of its funds in securities in which for the time being trustees may by law invest trust funds, or in any other securities which the Treasury may, from time to time, approve for that purpose. (2) The Board may place on deposit with such bank or banks as it may determine, any monies not immediately required for the purposes of the Board. 21. Appeals (1) Any person aggrieved by the decision of the Board under this Act may, within sixty days from the date of the decision, appeal to the competent authority. (2) On request from the competent authority, the Board shall provide written comments on any matter over which an appeal has been submitted to the competent authority under this section. (3) The competent authority shall issue a decision on the appeal within thirty days from the date of such an appeal, and such decision shall be final. PART III – COPYRIGHT AND OTHER RELATED RIGHTS 22. Works eligible for copyright (1) Subject to this section, the following works shall be eligible for copyright— (a) literary works; (b) musical works; (c) artistic works; (d) audio-visual works; C40 - 13 [Issue 3]