9. Universal Service Advisory Council.
The Universal Service Advisory Council shall—
(a) Advise the Commission and provide strategic policy guidance for the
implementation of the Universal Service Fund; and
(b) Perform any other functions assigned to it by the Board from time to time and
as necessary for the implementation of these Regulations.
10. Fund Accounts.
(1) The Commission shall deposit the funds of the Fund monies in one or more
accounts established in one or more reputable banks in Kenya.
(2) The Commission shall maintain a separate account for the Universal Service
Fund and shall keep proper books of accounts and records of the operations of the
Fund.
(3) The accounts of the Fund may at any time and shall at the end of each financial
year, be audited by an independent auditor.
11. Annual Report.
(1) The Commission shall, within three months after the end of the financial year,
prepare and submit to the Minister an annual report containing—
(a) The audited financial statements of the Fund; and
(b) Details of activities supported by the Fund
(2) The Annual Report shall also be available for public inspection at such times
and in such manner as the Commission shall prescribe.
12. Investment of the funds of the Fund.
The Commission may invest or apply the funds of the Fund towards—
(a) Fixed bank deposits;
(b) Government securities; or
(c) Any other investments approved by the Commission and in accordance with
applicable financial Regulations.

Select target paragraph3