Section 20
Audit
of Mosque Construction Fund Rules, 2026
(1)
The accounts and financial statements of the Fund shall be audited annually by -
(a} the Auditor General; or
(b)
any person who has been authorised to perform the duties required by the Companies Act (Chapter 39) to be performed by an auditor, who shall be appointed annually by the Majlis:
Provided that where the accounts of the Fund have been audited by a person appointed under paragraph (b), they may be verified by the Auditor General before they are submitted to the Majlis pursuant to rule lZ{d}.
(2)
The auditor shall in his report state -
(a} whether the financial statements show fairly the financial transactions and the state of affairs of the Fund;
(b)
whether proper accounting and other records have been kept, including records of all assets of the Fund whether purchased, donated or otherwise;
(c)
whether the receipts, expenditure, investment of moneys and the acquisition and disposal of assets by the Board during the financial year have been in accordance with the Act; and
(d)
such other matters arising from the audit as he considers should be reported.
(3)
The auditor shall, as soon as practicable after the accounts have been submitted for audit, send a report of his audit to the Board.
(4)
The auditor shall submit such periodical and special reports to the
Board and to the Majlis as may appear to him to be necessary or as the Board or the Majlis may require.
(5)
The remuneration of the auditor shall be paid out of the Fund.