Singapore legislation
Section 14
Section 14
Financial statements and audit
(1)
The Minister must, as soon as practicable after the close of each financial year, cause to be prepared and submitted financial statements and accounts of the Fund in respect of the financial year to the Auditor‑General who must audit or cause an audit of the statements and accounts and report on them.
(2)
As soon as the accounts of the Fund and the financial statements have been audited, a copy of the audited financial statements, together with a copy of any report made by the Auditor‑General, must be submitted to the Minister.
(3)
Where the Auditor-General is not the auditor of the Fund, a copy of the audited financial statements and any report made by the auditor must be forwarded to the Auditor‑General.