Singapore legislation
Section 35
Section 35
Duties of auditor
(1)
The auditor shall in his report state —
whether the financial statements show fairly the financial transactions and the state of affairs of the Council;
whether proper accounting and other records have been kept, including records of all assets of the Council whether purchased, donated or otherwise;
whether receipts, expenditure and investment of moneys and the acquisition and disposal of assets by the Council during the financial year have been in accordance with the provisions of this Act; and
such other matters arising from the audit as he considers necessary.
(2)
The auditor shall send a report of his audit to the Minister through the Council not later than 31st August in each year.
(3)
The auditor may at any other time report to the Minister through the Council upon any matter arising out of the performance of his audit.