Section 9

In the event of any such statement not being received within a period of seven months after the close of the financial year to which it relates, the

Auditor General shall submit a report to that effect to the Yang di-Pertuan

Agong who shall cause it to be laid before the Dewan Rakyat at its next meeting, and in the case of a report relating to a statement due from the

Menteri Besar or Chief Minister of a State, the Auditor General shall, before submitting the report to the Yang di-Pertuan Agong, submit a copy thereof to the Ruler or Yang di-Pertua Negeri of that State who shall cause it to be laid before the Legislative Assembly at its next meeting.

A copy of every report relating to the accounts of the Federation prepared in accordance with subsection (1) shall be transmitted by the

Auditor General to the Minister who, if the Dewan Rakyat be not then sitting, shall cause the statement and report to be published.

If at any time it appears to the Auditor General that any serious irregularities have occurred in the accounting or custody of public moneys or public stores under his audit, he shall immediately bring the matter to the notice of the Secretary General to the Treasury and, in the case of moneys or

12 Laws of Malaysia ACT 62

stores of a State or a public authority, to the notice also of the State financial authority or the head of that public authority, and the Auditor General may make any recommendation to address such irregularities.

The Auditor General may in any report submitted in accordance with

Article 107(1)

of the

Federal

Constitution or otherwise make recommendations and may generally comment upon all matters relating to public accounts, public moneys and stores.

The Auditor General shall submit a certificate and observations on the accounts of any separate fund established in the Federal Territory or a State under Article 97(3) of the Federal Constitution to the Yang di-Pertuan

Agong in the case of Federal Territory or to the Ruler or

Yang di-Pertua Negeri of the State or to such other authority as may be provided by Federal or State law.

Unless it is otherwise required by law or by direction of the Minister, where the Auditor General audits the accounts of any other authority or body he shall present his certificate and observations upon those accounts to the head of that authority or body and a copy thereof to the Minister or

Menteri Besar or Chief Minister responsible for that authority or body, and the Auditor General may, at any time before presenting such certificate and observation, bring to the notice of the head of the authority or body or the

Minister or Menteri Besar or Chief Minister responsible for that authority or body any matter which in his opinion requires immediate attention.

Notwithstanding the provisions of this section, the Auditor General may at any time submit a report to the Yang di-Pertuan Agong upon any matters arising out of the performance of any of his duties or the exercise of any of his powers under this Act or under any written law, and may submit a copy of any such report to the Ruler or Yang di-Pertua Negeri of a State or to a Minister.

Follow-up audit