CAP. 84 (d) (e) National Police Service [Rev. 2012] the funding of operations, training, research and development of the activities of the Directorate; the creation of such funds to meet future or contingent liabilities in respect of benefits, insurance or replacement of buildings or installations, equipment and in respect of such other matters as the Directorate may think fit. (3) The annual estimates shall be approved by the Directorate before the commencement of the financial year to which they relate, and shall be submitted to the Cabinet Secretary for approval, and after the Cabinet Secretary has given approval the Directorate shall not increase any sum provided in the estimates without the consent of the Cabinet Secretary. 39. Accounts and audit (1) The Directorate shall cause to be kept all proper books and records of account of the income, expenditure, assets and liabilities of the Directorate. (2) Within a period of three months after the end of each financial year the Directorate shall submit to the Auditor-General the accounts of the Directorate in respect of that year together with— (a) a statement of the income and expenditure of the Directorate during that year; and (b) a statement of the assets and liabilities of the Directorate on the last day of the financial year. (3) The annual accounts of the Directorate shall be prepared, audited and reported upon in accordance with Articles 226 and 229 of the Constitution and the Public Audit Act, 2003 (No. 12 of 2003). PART VI – COUNTY POLICING AUTHORITIES 40. Designation of police stations (1) The Inspector-General may, by a notice in the Gazette designate police stations. (2) In designating police stations under subsection (1), the Inspector-General shall ensure that such police stations are equitably distributed throughout each County. (3) The police stations under subsection (1) shall be the unit for police service delivery. (4) Each police station shall— (a) be the centre for the administrative and command functions of all police services under the Service in one station; and (b) provide room for operational creativity to the police officers from all the services under the Service. (5) The Inspector-Generals shall ensure the development of procedures which facilitate uniform keeping of records at all police stations. (6) Each police station shall register the victims of crime and violence within their areas of jurisdiction and establish support schemes for them. [Issue 1] N18 - 26