VERŻJONI ELETTRONIKA A 791 19. (1) The Commissioner shall cause to be kept proper accounts and other records in respect of his operations under this Act, the Regulation and under the Freedom of Information Act and any other law, and shall cause to be prepared a statement of accounts in respect of each financial year. (2) The accounts of the Commissioner shall be audited by an auditor or auditors to be appointed by the Commissioner: Provided that the Minister responsible for finance may, after consultation with the Minister, require the books or the accounts of the Commissioner to be audited or examined by the Auditor General who shall for the purpose have the power to carry out such physical checking and other certifications as he may deem necessary. (3) After the end of each financial year, and not later than the date on which the estimates of the Commissioner are forwarded to the Minister under article 18(4), the Commissioner shall cause a copy of the statement of account duly audited to be transmitted to the Minister and to the Minister responsible for finance together with a copy of any report made by the auditors on that statement or on the accounts of the Commissioner. (4) The Minister shall, at the earliest opportunity and not later than eight weeks after he has received a copy of every such statement and report, or if at any time during that period the House of Representatives is not in session, within eight weeks from the beginning of the next following session, cause every such statement and report to be laid on the Table of the House of Representatives. (5) The Commissioner shall, by not later than six months after the end of each financial year, make and transmit to the Minister and to the Minister responsible for finance a report dealing generally with the activities of the Commissioner during the financial year and containing such information relating to the proceedings and policy of the Commissioner as either of the said Ministers may from time to time require. The Minister shall, at the earliest opportunity and not later than eight weeks after he has received a copy of every such report, or if at any time during that period the House of Representatives is not in session, within eight weeks from the beginning of the next following session, cause a copy of every such report to be laid on the Table of the House of Representatives. Accounts and audit. Cap. 496.