ARTICLE 134 Audit of Accounts 1. There shall be an Audit Commission made up of the Auditors General of the Partner States whose functions will be to audit the accounts of the Community. 2. It shall be the duty of the Audit Commission to verify that any contributions received or revenue collected by the Community have been allocated and distributed in accordance with this Treaty and to include a certificate to that effect in its report. 3. The Audit Commission shall submit its reports under paragraph 2 of this Article to the Council which shall cause the same to be laid before the Assembly within six months of receipt for debate and for such other consultations and action as the Assembly may deem necessary. 4. In the performance of its functions under this Article, the Audit Commission shall not be subject to the direction or control of any person or authority. ARTICLE 135 Financial Rules and Regulations 1. The Council shall make financial rules and regulations of the Community. 2. Self-accounting institutions of the Community shall make their own financial rules and regulations in line with the provisions of their respective enabling legislation. 108