a) with due diligence; b) with care and prudence; and c) to the best of ability and skill of a competent investor. The Act also institutes the Contingencies Fund (Section 6), the Development Fund (Section 7) and others. Section 11: The Minister shall, for the purpose of permitting the Auditor- General to comply with Article158 of the Constitution […] transmit to hima) the accounts of the Consolidated Fund and other funds under this Act giving full particulars of all receipts and expenditures of moneys accounted for in those funds during the financial year b) a statement of outstanding guarantees […] c) a statement of the assets and liabilities of Seychelles at the end of the financial year […] Constitution Article 151: There shall be a Consolidated Fund into which shall be paid all revenues or other moneys raised or received for the purposes or on behalf of the Republic […] Article 152 of the Supreme Law establishes the manners of effecting withdrawals from the Fund, which may be as expenditure charges on the Fund by the Constitution, those authorised by an Appropriation Act or approved by resolution of the National Assembly. Article 158.1: There shall be an Auditor-General who shall be appointed by the President from candidates proposed by the Constitutional Appointments Authority. 3: The accounts of the Cabinet office, the National Assembly, all government departments and offices all courts and those related to moneys withdrawn from the Consolidated Fund […] shall be audited and reported on by the Auditor General to the National Assembly […] 7: The Auditor-General shall, in the performance of the functions of the office of Auditor-General, not be subject to the direction or control of any other person or authority […] Investment Promotion Act, 23/12/1994 This is an Act to enable the Minister to grant Certificates of an approval to investors, to specify by regulations the concessions and incentives to grantees of such certificates in order to actively encourage investment in Seychelles and for matters connected or incidental thereto.