Mine Health and Safety Act, 1996 (Act No. 29 of 1996)SchedulesSchedule 6 : of the Mine Health and Safety Council19. Accountability |
| (1) | The chairperson of the Council is the accounting officer of the Council. |
| (2) | The accounting officer is responsible for all moneys received and payments made by the Council. |
| (3) | The financial year of the Council ends on 31 March in each year. |
| (4) | The accounting officer must cause records to be kept in accordance with the Generally Accepted Accounting Principles that are necessary to represent fairly the state of affairs and business of the Council and to explain the transactions and financial position of the Council. |
| (5) | Annual financial statements must be prepared in respect of every financial year. The statements must consist of— |
| (a) | a balance sheet dealing with the state of affairs of the Council; |
| (b) | a return of income received and expenses incurred by the Council; and |
| (c) | a statement of cash flow information. |
| (c) | The books of account, statements of account and annual financial statements of the Council must be audited annually by the Auditor-General. The Auditor-General must compile a report on the audit and submit a copy of it to the Minister and the chairperson of the Council. |
| (7) | The secretary of the Council must supply each member of the Council with a copy of the report of the Auditor-General. |
| (8) | As soon as practicable after the report of the Auditor-General has been submitted to the Minister in terms of subitem (6), the Minister must table it in Parliament. |