s 17 Accounts and audit
(1) The Lembaga shall cause to be kept proper accounts and other records in respect of its operations and shall cause to be prepared statements of accounts in respect of each financial year.
(2) The accounts of the Lembaga shall be audited annually by the Auditor General or any other auditor appointed by the Lembaga with the approval of the Minister of Finance.
(3) After the end of each financial year, as soon as the accounts of the Lembaga have been audited, the Lembaga shall cause a copy of the statement of accounts to be submitted to the Minister, together with a copy of any audit observation.
(4) The Minister shall cause a copy of every such statement and observation to be laid before each House of Parliament.
Malay text (authoritative)
Akaun dan audit
(1) Lembaga hendaklah menyebabkan supaya disimpan akaun yang sepatutnya dan rekod lain berkenaan dengan penjalanannya dan hendaklah menyebabkan supaya disediakan penyata akaun berkenaan dengan setiap tahun kewangan.
(2) Akaun Lembaga hendaklah diaudit tiap-tiap tahun oleh Ketua Audit Negara atau mana-mana juruaudit lain yang dilantik oleh Lembaga dengan kelulusan Menteri Kewangan.
(3) Selepas berakhir setiap tahun kewangan, sebaik sahaja akaun Lembaga telah diaudit, Lembaga hendaklah menyebabkan supaya suatu salinan penyata akaun itu dihantar kepada Menteri bersama-sama dengan suatu salinan apa-apa pandangan audit.
(4) Menteri hendaklah menyebabkan supaya suatu salinan tiap-tiap penyata dan pandangan itu dibentangkan di hadapan setiap satu Majlis Parlimen.
Read this section in the full act β Β· Open Part II β
Find Act 101 on lom.agc.gov.my β
Text as at 1 November 2022 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
