(1) SASES must keep
proper accounting records in relation to its financial affairs, and have
annual statements of account prepared in respect of each financial year.
(2) The
Auditor-General must audit the annual statements of account required under
subsection (1).
(3) The accounts of an
SASES unit are not required to be audited by the Auditor-General but must be
audited in accordance with the regulations.