An annual independent audit of such accounts and other evidences of financial transactions of the Merged Government shall be performed as the Council may determine; provided that said audit shall be made by an accountant or accounting firm that does not have any pecuniary, personal or other interest, direct or indirect, in the fiscal affairs of the Merged Government or any of its offices, departments, agencies, boards and commissions. Said audit shall be completed not later than four (4) months after the close of the fiscal year, and shall be made public in a manner prescribed by the Council. In addition, the Council may, at any time, order an independent audit of any office, department, agency, board or commission of the Merged Government, provided that the Council gives adequate notice of its intent to do so.