Section 13, The Truth and Reconciliation Commission Act 2000

(1) The funds of the Commission shall be utilized only on the basis of the budgetprepared under subsection (3) of section 5. (2) The Commission shall keep proper books of account and other records in relation to the operation of the Commission and shall prepare quarterly statements of accounts in a form designed to - (a) indicate monthly expenditures; (b) provide data for up-to-date budget control based on the management information system of the Commission; and (c) ensure correct use of the funds of the Commission. (3) The accounts of the Commission kept under subsection (2) shall be audited by an auditor, being a professional accountant of high standing, appointed by the Commission and the statement of accounts together with the auditor’s report thereon shall be submitted to the Government and other contributors to the funds of the