(e) perform such other functions as Parliament shall prescribe. (5) The expenses of the commission, including salaries, allowances and pensions payable to persons serving with the commission, shall be charged on the Consolidated Fund. 195. Loans and grants. Subject to the provisions of this Constitution and with the approval of the Government, a local government may, for the carrying out of its functions and services, borrow money or accept and use any grant or assistance as Parliament shall prescribe. 196. Accountability. Parliament shall make laws— (a) requiring each local government to draw up a comprehensive list of all its internal revenue sources and to maintain data on total potential collectable revenues; (b) prescribing financial control and accountability measures for compliance by all local governments; (c) imposing regular audit requirements and procedures for local governments. 197. Financial autonomy of urban authorities. Urban authorities shall have autonomy over their financial and planning matters in relation to the district councils as Parliament may, by law, provide. District service commissions. 198. District service commissions. (1) There shall be a district service commission for each district. (2) The district service commission shall consist of a chairperson and such other members as the district council shall determine, at least one of whom shall represent urban authorities and all of whom shall be appointed by the district council on the recommendation of the district executive committee with the approval of the Public Service Commission.