Section 23, Conservation Trust Fund Act, 2012

(1) The Trustees shall keep proper books of account andother records in relation to the activities, property and finances of Trust in a form approved by the Auditor-General, and 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 accounts of the Trust kept under subsection (1) shall, not later than two months after the end of each financial year, be audited by the Auditor-General or an auditor appointed by him. (3) 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 Authority and to require such information and explanation thereon as he may think fit. (4) The Trustees shall provide the Auditor-General or the auditor appointed by him with all necessary and appropriate facilities for the examination of the accounts and records of the Trust. (5) The Auditor-General or the auditor appointed by him shall submit to the Authority 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 Trust; and (c) any other matter which, in his opinion, ought to be brought to the notice of the Trustees.