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Formal Consolidation |  1985 RevEd
Audit
27.—(1)  The accounts of the Board shall be audited by the Auditor-General.
(2)  The Auditor-General shall in his report state —
(a)whether the financial statements show fairly the financial transactions and the state of affairs of the Board;
(b)whether proper accounting and other records have been kept;
(c)whether the receipts, expenditure and investment of moneys, and the acquisition and disposal of assets by the Board during the financial year were in accordance with the provisions of this Act; and
(d)such other matters arising from the audit as he considers necessary.
[29
[11/82]
Informal Consolidation | Amended Act 11 of 1991
Audit
27.—(1)  The accounts of the Board shall be audited by the Auditor-General.
(2)  The Auditor-General shall in his report state —
(a)whether the financial statements show fairly the financial transactions and the state of affairs of the Board;
(b)whether proper accounting and other records have been kept;
(c)whether the receipts, expenditure and investment of moneys, and the acquisition and disposal of assets by the Board during the financial year were in accordance with the provisions of this Act and the Constitution; and
[Act 11/91 wef 30/11/1991]
(d)such other matters arising from the audit as he considers necessary.
[29
[11/82]