the Minister; and every such account shall be operated upon as far as practicable by cheques signed by such person person or persons as may, from time to time, be authorized by the Commission.

43.    The Commission may, from time to time, borrow in such from and at such rate of interest and for such period and upon such terms as to the time and method of repayment and otherwise, as the Minister may, with the concurrence of the Minister of Finance, approve, any money required by the Commission for meeting any of its obligations or discharging any of its duties.

44.   The moneys of the Commission shall , in so far as they  are not immediately required to be expended by the Commission under this Act, be invested in such manner as the Minister may, with the concurrence of the Minister of Finance, approve.

45.   The Commission shall not, without the approval of the Minister and the concurrence of the Minister of Finance, enter into any contrary under which the Commission is to pay or receive an amount exceeding five million ringgit.

46.   The financial year of the Commission shall begin on 1 January and end on 31 December of each year.

47.   (1)   The Commission shall cause proper accounts of the Fund to be kept and shall, as soon as practicable after the end of each financial year, cause to be prepared for that financial year a statement of accounts of the Commission which shall include a balance sheet and an account of income and expenditure.

        (2)   The Commission shall cause the statement of accounts to be audited by independent auditors appointed by the Commission.

        (3)   The Commission shall as soon as possible send a copy of the statement of accounts certified by the auditors and a copy of the auditor's report to the Minister who shall cause them to be laid before both Houses of Parliament,