World Heritage Convention Act, 1999 (Act No. 49 of 1999)Chapter VI : Finances and Reports40. Audit |
| (1) | The Minister must as soon as is practicable inform the Auditor-General in writing of the establishment of an Authority. |
| (2) | The books and records of account and financial statements of an Authority must be audited annually by the Auditor-General. |
| (3) | The Chief Executive Officer must annually submit, within six months after the end of the financial year, financial statements of an Authority approved by the Executive Staff Component and the Board and certified to that effect by the chairperson of the Board, to the Auditor-General for auditing. |
| (4) | Upon completion of the audit, the Auditor-General must furnish a report to the Minister through the chairperson of the Board. |