Section 35, Civil Aviation Act, 2017 for an effective aviation safety and security

(1) The Authority shall keep proper books of accountand other records in relation to the activities, property and finances of the Authority in of a form approved by the Auditor-General, and shall prepare in respect of each financial year of the Authority 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 Authority kept under subsection (1) shall, not later than 3 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) All Siarra Leonean Registed aircrafts and aircrafts flying over or maneuvering in Sierra Leone airspece shall conply with rules and Regulations as estabalished under the ICAO Chicago Convention. (5) Aircafts in disetass over Sierra Leone Air Speace shall be Provided with all practicable measures of assistance and may permit the owners of the aircafts or the state of registry to do so, as necessitated by the circumstances. (6) When undertaking search for missing aircrafts, the Director–General shall Collaborate and coordinate measures in accordance with ICAO Standards and Recommended Practices. (4) The Authority 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 (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 Authority; and (c) any other matter which, in his opinion, ought to be brought to the notice of the Authority.