40 incurred and reasonably expects to incur in connection with the relevant appeal or judicial review proceedings; (b) the amount of any actual funding deficit and an estimate of the reasonably expected funding deficit; and (c) a revised and updated budget of the Telecommunications Commission relating to the period for which the supplemental licence fee is requested. The Telecommunications Commission shall, at the (5) same time as providing the notice to the Evaluation Committee in accordance with subsection (4), provide a copy of such notice to the Minister and all licensees, and promptly thereafter publish it on its website. The purpose of this section is to ensure that the (6) Telecommunications Commission is at all times sufficiently funded to respond effectively to appeals and judicial review proceedings. Audit The Telecommunications Commission shall, within () 22. of each financial year, submit to the Auditorend the of three months General— (a) (b) its accounts for the financial year; and the accounts of the Universal Access Special Fund for the financial year. The Auditor-General shall examine and audit the (2) accounts submitted under subsection (1) pursuant to Part VIII of the Public Finance and Audit Act (Cap. 120), which shall apply to the Telecommunications Commission. Without limiting subsections (1) and (2), the (3) Telecommunications Commission may, after consulting the Auditor-General and with the approval of the Minister responsible for Finance, appoint a person or firm that is qualified for appointment as an auditor to be an additional auditor of the Telecommunications Commission for the purposes of undertaking any duties under subsection (2).