CAP. 84 National Police Service [Rev. 2012] 122. Accounts and audit (1) The Service shall cause to be kept all proper books and records of account of the income, expenditure, assets and liabilities of the Service. (2) Within a period of three months after the end of each financial year, the Service shall submit to the Auditor General the accounts of the Service in respect of that year together with— (a) a statement of the income and expenditure of the Service during that year; and (b) a statement of the assets and liabilities of the Service on the last day of that financial year. (3) The annual accounts of the Service shall be prepared, audited and reported upon in accordance with the provisions of Articles 226 and 229 of the Constitution and the Public Audit Act (Cap. 412B). PART XVII – MISCELLANEOUS PROVISIONS 123. Police station to be lock-up (1) Every police station shall be deemed to be a lock-up in which a person suspected of having committed an offence may be temporarily detained. (2) In every police station there shall be provided a secure place for detention. (3) Detention shall be carried out in accordance with the requirements as set out in the Fifth Schedule 124. Regulations by the Commission (1) The Commission may make regulations for the better carrying out of the purposes of this Act, and in particular for— (a) regulating the hours of duty for police officers and the keeping and signing of records of attendance; (b) regulating and co-ordinating duties to be performed by police officers; (c) regulating the granting of leave to police officers; (d) prescribing arrangements and procedures for providing, assisting in or co-co-ordinating staff development programmes; and (e) the employment of civilian staff within the Service. 125. Regulations by the Inspector-General The Inspector-General may make regulations for the better carrying into effect of the purposes of this Act, including for— (a) the description and issue of arms, ammunition, uniform, accoutrements and necessaries to be supplied to the Service; (b) prescribing and providing the use of powers under this Act; and (c) generally for the good order and management of the Service. [Issue 1] N18 - 54