Section 19 (2), Agency Act, 2024

(l) The Agency shall keep proper book ofaccomt and Accour s arraother records in relation to the acti . . ardir of the Agency in a fonn uo*o".d or'irl'f'of.T,3"X'-Iil"Lll *""' prepare, in resp€ct of each financial year of tbe Agency, a financial statement which shall include - (a) balance sheet accounts; @) income and expenditure accounts; and (c) source and application of firnds. (2) The accounts of the Agency kept under subsection (l ) shall, not later than 3 months after the end ofeach financial year, be audited by the Auditor-General or an auditor appointed by him. (3) For rhe purposes of subsecrion (2), the Auditor General or the auditor appointed by him sha[ be entitled to have acc,ess to all book ofaccoutrt, voucbem and othcr financial records oftheAgenry and to rcquire such information and explanation th€reon asle may think fit. (4) The Agency shall provide the Auditor-General or an audftor appointed by him under subse.ction (2), with aI necessaqr and appropriate facilities for the examination of the accounrs and records ofthe Agency. Evalwtion Agen'! Acl' 2024 No.3 The Notional Monitoring ond 2. (, The Auditor6eneral or an auditor appointed by him *der,u rtion (2), shall submit to th€ Agency a rePort on the ;;il accounts aod the financial statements referred to in Iobs"cton (rl ana *tufl in his repot draw asentiotr to - (a) irregularities in the accounts; O) matters that de likely to adversely affect the oPerations of the AgencY; and (c) any other matt€r which in his oPinion' ought ro be bmught to the notice ofthe Agency'