(i) (ii) (b) (c) serious violations of the Constitution or any other law; gross misconduct, whether in performance of his or her office, functions or otherwise; (iii) physical and mental incapacity to perform the functions of office; (iv) incompetence or inefficiency; (v) bankruptcy; resignation; or death. (6) The National Auditor General shall be accountable to the President for the performance of the Chamber. (7) The National Audit Chamber shall assume auditing of the accounts of the national, state and local government levels, independent commissions, public institutions and corporations and any other institutions as may be determined by law. (8) The National Auditor General shall present an annual report to the President and the National Legislature. (9) The National Auditor General and senior officials of the National Audit Chamber shall be prohibited from engaging in all businesses in which constitutional office holders are not allowed to engage, pursuant to Article 121 (2) of this Constitution. (10) The law shall organize the National Audit Chamber and shall specify the tenure, functions, and terms and conditions of service of the National Auditor General and the employees of the Chamber. CHAPTER VIII INTERSTATE TRADE, COMMERCE AND LIABILITIES AND ASSETS Interstate Trade and Commerce 185. (1) Free interstate trade and commerce are guaranteed by this Constitution. No legislation or level of government shall impede interstate commerce, the flow of goods and services, capital or labour between the states and local governments. (2) There shall be no levies, taxes, or fees or any other charges on interstate trade and commerce. Government Liabilities and Assets 186. (1) Any debt or liability incurred by any level of government shall be the responsibility of that level of government. (2) There shall be a fair and equitable division of government assets. An asset shall in the first instance be allocated to the level of government responsible for the function in respect of which the asset is related. 71