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Financial provisions with respect to Majlis

Administration of Muslim Law Act 1966

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FIRST SCHEDULESection 72Financial provisions with respect to Majlis1. The Majlis must keep proper accounts and records of its transactions and affairs and must do all things necessary to ensure that all payments out of its moneys are properly authorised and correctly made and that adequate control is maintained over the assets of, or in the custody of, the Majlis and over the expenditure incurred by the Majlis.2. The Majlis must, as soon as practicable after the close of each financial year, prepare and submit financial statements in respect of that year to the auditor of the Majlis.3. The accounts of the Majlis must be audited by the Auditor‑General or any other auditor that may be appointed annually by the Minister in consultation with the Auditor‑General.4. A person is not qualified for appointment as an auditor under paragraph 3 unless he or she is a public accountant who is registered or deemed to be registered under the Accountants Act 2004.5. The remuneration of the auditor is to be paid out of the funds of the Majlis.6. The auditor or any person authorised by the auditor is entitled at all reasonable times to full and free access to all accounting and other records relating, directly or indirectly, to the financial transactions of the Majlis and may make copies of or extracts from any such accounting and other records.7. The auditor must in his or her report state —(a)whether the financial statements show fairly the financial transactions and the state of affairs of the Majlis;(b)whether proper accounting and other records have been kept, including records of all assets of the Majlis whether purchased, donated or otherwise;(c)whether the receipts, expenditure, and investment of moneys and the acquisition and disposal of assets by the Majlis during the financial year were in accordance with the provisions of this Act; and(d)any other matters arising from the audit that he or she considers necessary.8. The auditor must, as soon as practicable after the accounts have been submitted for audit, send a report of his or her audit to the Majlis. The auditor must also submit such periodical and special reports to the Minister and to the Majlis as may appear to him or her to be necessary or as the Minister or the Majlis may require.9. The auditor or any person authorised by the auditor may require any person to furnish him or her with such information in the possession of that person or to which that person has access as the auditor considers necessary for the purposes of his or her functions under this Act.10. Any person who, without reasonable excuse, fails to comply with any requirement of the auditor under paragraph 9 or who otherwise hinders, obstructs or delays the auditor in the performance of his or her duties or the exercise of his or her powers shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.11. The Majlis must, as soon as the financial statements have been audited in accordance with the provisions of this Act, send to the Minister a copy of the audited financial statements, signed by the President or Chief Executive, together with a copy of the auditor’s report.12. Where the Auditor-General is not the auditor of the Majlis, a copy of the audited financial statements and any report made by the auditor must be forwarded to the Auditor‑General at the same time they are submitted to the Majlis.13. The Minister must as soon as practicable cause a copy of the annual report, the audited financial statements and the auditor’s report to be presented to Parliament.14. The financial year of the Majlis begins on 1 January and ends on 31 December in each year.15. This Schedule applies to the accounts of the General Endowment Fund, the Mosque Building and Mendaki Fund and any other accounts that the Minister may, by notification in the Gazette, specify.[35/2005]

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