Section 67

The Minister shall nominate, and may from time to time vary the nomination of, one or more persons to be the auditor or auditors of the accounts of every Authority who shall from time to time inspect and audit such accounts. Such audit shall be conducted in such manner as the Minister may direct.

The audit or auditors may receive from the District Council, Town, Municipal

Council or City Council Fund such remuneration as the Minister may from time to time determine.

For the purposes of any audit or examination of accounts under this Ordinance the auditor or auditors may by notice in writing require the production before him or them of all books, deeds, contracts, accounts, vouchers and other documents and papers which he or they may deem necessary, and may require any person holding or accountable for any such books, deeds, contracts, accounts, vouchers, documents or papers to appear before him or them at any such audit and examination or adjournment thereof and to make and sign a declaration with respect to the same.

Any such person who neglects or refuses to produce any such books, deeds, contracts, accounts, vouchers, documents or papers or to make or sign such declaration shall be liable for every neglect or refusal to a fine of one hundred ringgit and to a further fine of fifty ringgit for each day during which the offence is continued after he has been convicted of such offence.

The auditor shall have power to check cash, stores and assets of the Authority without prior notice and to inspect works under construction at any time.

58

Auditors to submit report or observations.