Regulation 17

whether the financial statements show fairly the financial transactions and the state of affairs of the Committee relating to the collection of fitrah;

whether proper accounting and other records have been kept, including records of all assets of the Committee relating to the collection of fitrah whether purchased, donated or otherwise.(c)whether receipts, expenditure, investment of money and the acquisition and disposal of assets arising from the collection of fitrah by the Committee during the financial year were in accordance with these Rules; and

such other matters arising from the audit as he considers necessary.