Selangor State Development Corporation Enactment 1964 (Revised-2014)
Bahagian
5 (Funds and Revenue of the Corporation)
Seksyen
32
Tajuk
The Corporation shall keep proper accounts and other
records of the Corporation’s transactions and affairs in accordance with the general accepted accounting principles.
The Corporation shall do all things necessary to ensure that all income are properly accounted for and that all expenditures out of its fund, including payments in respect of salaries, remuneration and other monetary benefits to its members and employees, are properly authorized and that adequate control is maintained over the asset, or in the custody of, the Corporation and over the incurring of any liability by the Corporation.
In order to accomplish the objective of subsections (1) and (2), the Corporation shall observe any regulations that may be made by the Minister of Finance in respect of matters detailed in subparagraph 16(2) of the Second Schedule of the Incorporation (State Legislatures Competency) Act 1962 [Act 380].
The Corporation shall have a financial year beginning on 1 January.
The accounts shall be audited annually by the Auditor
General or other auditor appointed by the Corporation with the approval of the Minister of Finance.
The Corporation shall, within six months after the end of each financial year, have its accounts audited and transmitted to the Minister together with a copy of any observations made by the Auditor General or the auditor appointed under subsection (5) on any statement or on the accounts of the Corporation and a copy of the annual report referred to in section 33.
The Menteri Besar shall cause a copy of every such
statement together with a copy of any observations made by the Auditor General or the auditor appointed under subsection (5) on any statement or on the accounts of the Corporation and a copy of the annual report referred to in section 33 to be laid on the table of the Legislative Assembly of the State of Selangor at the next meeting of the Legislative Assembly.
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