Highway Authority Malaysia (Incorporation) Act 1980 s 19
Highway Authority Malaysia (Incorporation) Act 1980 s 19
s 19 Accounts and audit
(1) The Authority shall keep or cause to be kept proper accounts and other records in respect of its operation and shall prepare statements of account in respect of each financial year.
(2) The Authority shall, not later than three months after the end of its financial year, cause its accounts to be audited by the Auditor General or any other auditor to be approved by the Auditor General.
(3) The Authority shall, not later than the thirtieth June of each financial year, cause a copy of the statement of accounts to be transmitted to the Minister together with a copy of the observations made by the auditor on any statement of accounts or on the accounts of the Authority.
(4) The Minister shall cause a copy of every such statement and observations transmitted to him under subsection (3) to be laid on the table of each House of Parliament.
Malay text (authoritative)
Akaun dan audit
(1) Lembaga hendaklah menyimpan atau menyebabkan supaya disimpan akaun yang sepatutnya dan rekod lain berkenaan dengan pengendaliannya dan hendaklah menyediakan penyata akaun berkenaan dengan setiap tahun kewangan.
(2) Lembaga hendaklah, tidak lewat daripada tiga bulan selepas berakhirnya tahun kewangannya, menyebabkan supaya akaunnya diaudit oleh Ketua Audit Negara atau mana-mana juruaudit lain yang diluluskan oleh Ketua Audit Negara.
(3) Lembaga hendaklah, tidak lewat daripada 30 Jun setiap tahun kewangan, menyebabkan supaya satu salinan penyata akaun itu dihantar kepada Menteri bersama dengan suatu salinan pemerhatian yang dibuat oleh juruaudit itu mengenai apa-apa penyata akaun atau mengenai akaun Lembaga.
(4) Menteri hendaklah menyebabkan supaya satu salinan tiap-tiap penyata dan pemerhatian yang dihantar kepadanya di bawah subseksyen (3) dibentangkan dalam setiap Majlis Parlimen.
Text as at 1 January 2006 (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).
