s 9 Accounts and Audit
(1) The Lembaga shall keep proper accounts and other records in respect of its operation and shall prepare statement of accounts in respect of each financial year.
(2) The accounts of the Lembaga shall be audited by the Auditor General or other auditors appointed by the Lembaga with the approval of the Minister.
(3) After the end of each financial year, and as soon as the accounts of the Lembaga have been audited, the Lembaga shall cause a copy of the statement of accounts in such manner as the Minister may require to be transmitted to the Minister, together with a copy of any observations made by the Auditor General or other auditors appointed under subsection (2) on any statement or on the accounts of the Lembaga.
(4) The Minister shall cause a copy of every such statement and observations to be laid before each House of Parliament.
Malay text (authoritative)
Akaun dan Audit
(1) Lembaga hendaklah menyimpan akaun yang sepatutnya dan rekod lain berkenaan dengan perjalanannya dan hendaklah menyediakan penyata akaun bagi setiap tahun kewangan.
(2) Akaun Lembaga hendaklah diaudit oleh Ketua Audit Negara atau juruaudit lain yang dilantik oleh Lembaga dengan kelulusan Menteri.
(3) Selepas berakhir setiap tahun kewangan dan sebaik sahaja akaun Lembaga diaudit, Lembaga hendaklah menyebabkan supaya suatu salinan penyata akaun itu mengikut cara sebagaimana yang dikehendaki oleh Menteri dihantar kepada Menteri, bersama dengan suatu salinan apa-apa pandangan ynag dibuat oleh Ketua Audit Negara atau juruaudit lain yang dilantik di bawah subseksyen (2) mengenai mana-mana penyata atau mengenai akaun Lembaga.
(4) Menteri hendaklah menyebabkan supaya suatu salinan tiaptiap penyata dan pandangan itu dibentangkan di hadapan setiap Majlis Parlimen.
Read this section in the full act β Β· Open Part II β
Find Act 49 on lom.agc.gov.my β
Text as at 1 February 2013 (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).
