Section 17. Management of Funds. - The Commission may from time to time, invest any of its funds not immediately required to be expended in meeting its obligations or in the discharge of its functions, in such secured notes, government securities and other negotiable instruments that satisfy the guidelines prescribed by the Commission. Section 18. Record of transaction. - The Commission shall keep proper accounts and records of all its transactions and affairs, and shall exert all efforts to ensure that all payments made out of its moneys are correctly made and properly authorized, and that adequate control is maintained over the assets of, or in the custody of, the Commission and the expenditures it may incur. The Commission shall be subject to audit by COA. Section 19. Civil Service Law Coverage for Employees. - The hiring, appointment, employment, promotion, disciplinary control, separation, and other terms and conditions of the service of all employees of the Commission and such other matter affecting its employees shall be consistent with the provisions of the Civil Service Law, rules and regulations. Section 20. GSIS Coverage for Employees. - All employees of the Commission shall be deemed members of the Government Service Insurance System and shall enjoy all benefits of the said system. Section 21. Transitory Provision. - Upon the creation of the Cornmission, the OMA shall cease to operate. All the powers, functions, 19