Section 24, The Sierra Leone Meteorological Agency Act , 2017

(1) The Agency shall keep proper books of accounts andother records in relation to the activities, properties and finances of the Agency and the books, accounts and records shall be in such form as approved by the Auditor–General and the Agency shall prepare in respect of each financial year a financial statement which shall include- (a) Balance Sheet accounts; (b) Income and Expenditure accounts; and (c) Source and application of funds. (2) The books of account shall be audited by the Auditor- General or an auditor appointed by him within three months after the end of each financial year. (3) The accounts of the Agency kept under subsection (1) shall, not later than three months after the end of each financial year, be audited by the Auditor-General or an auditor appointed by him. 14 15 Secondment of public officers Protection of officers. Consultants and experts. Funds of Account and Audit of Other staff No. 8 Sierra Leone Meteorological Agency Act 2017 No. 8 Sierra Leone Meteorological Agency Act 2017 (4) For the purposes of subsection (2), the Auditor- General or the auditor appointed by him shall be entitled to have access to all books of account, vouchers and other financial records of the Agency and to require such information and explanation thereon as he may think fit. (5) The Agency shall provide the Auditor-General or the auditor appointed byhim with all necessary and appropriate facilities for the examination of the accounts and records of the Agency. (6) The Auditor-General or the auditor appointed by him shall submit to the Agency a report on the audited accounts and the financial statements referred to in subsection (1) and shall, in his report draw attention to – (a) any irregularities in the accounts; (b) any matters that are likely to adversely affect the operations of the Agency; and (c) any other matter which, in his opinion, ought to be brought to the notice of theAgency.