Section 14
of Public Collections Regulations 1955 Reprinted 1995
Section 14
(1)
The Commissioner may require the chief promoter of the collection to furnish him with an account of the collection within one month of the expiry of the licence:
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Provided that the Commissioner may extend the period within which an account is required to be furnished to him, if satisfied that there are special reasons for so doing.
(2)
The account so required shall be in one of the following forms –
(i)
where money has been collected, in the form set out in the Fifth Schedule to these Regulations and where property has been collected and sold, in the form and manner set out in the Sixth Schedule to these Regulations, and in either case the account shall be certified by the chief promoter of the collection and by an independent responsible person as auditor; and
(ii)
where property (other than money) has been collected and given away, in the form set out in the Seventh Schedule to these Regulations and the account shall be certified by the chief promoter and by every person responsible for the disposal of the property collected.
(3)
Every account furnished under this regulation shall if so required by the
Commissioner be accompanied by vouchers for each item of the expenses and application of the proceeds and, in the case of a collection of money, by every receipt book used for the purposes of the collection and by the lists referred to in regulation 9.
(4)
Every account furnished under this regulation shall be published in such manner and within such time as the Commissioner may direct:
Provided that this regulation shall not apply to an account certified by an auditor who is approved as an auditor under the provisions of the Companies Act, 1965 [Act 125.].