Section 9, The Breast-Milk Substitutes Act, 2021

(1) The Committee shall keep proper books of accountand other records in relation to the activities, 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 Committee kept under subsection (1) shall, not later than 2 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 the books of account, vouchers and other financial records of the Committee and to require such information and explanation thereon as he may think fit. (4) The Committee shall provide the Auditor-General or the auditor appointed by him with all the necessary and appropriate facilities for the examination of the accounts and records of the 12 13 Secondment of public officers. Protection of officers. Funds of Accounts and audit of (5) The Auditor- General or auditor appointed by him shall submit to the Committee a report on the audited accounts and the financial statements referred to in subsection (1) and shall, in his report draw attention to- (a) irregularities in the accounts; (b) matters that are likely to adversely affect the operations of the Committee; and (c) any other matter which, in his opinion, ought to be brought to the notice of the Committee.