23.—(1) The Majlis must keep proper accounts and records of its transactions and affairs relating to the collection and application of a Majlis wakaf, and must do all things necessary to ensure that all payments are correctly made and properly authorised, and that adequate control is maintained over the property and assets of the Majlis wakaf.
(2) To avoid doubt, the Second Schedule to the Act applies to the accounts and records of a Majlis wakaf.