Section 12

The annual balance sheet, income and expenditure account and list of investments (if any) of the Fund shall, prior to the issue thereof, be audited by such auditor as the Minister may appoint.

The annual report of the Board and the Auditor’s report or certificate and any observations shall be transmitted to the Minister not later than 30 April of each year and shall be laid before the

Dewan Rakyat by the Minister and published in the Gazette.

Power of the Board to require information