Part 3: Financial administration

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36. Funds

37. Bank accounts

38. Budget and business plan

39. Auditing of Auditor-General's accounts

40. Audit Committee

41. Annual report and financial statements

42. Financial year

43. Financial responsibilities of Deputy Auditor-General

44. Financial responsibilities of other staff members

45. Irregular or fruitless and wasteful expenditure

46. Financial misconduct by staff members

47. Applicable legal regime for disciplinary proceedings