Special Investigating Units and Special Tribunals Act, 1996
R 385
Sheriffs Act, 1986 (Act No. 90 of 1986)Chapter II : Board for Sheriffs21. Financial year, records and annual financial statements of Board |
| (1) | The financial year of the Board shall terminate on the last day of February in each year. |
(2) The Board shall—
| (a) | cause records to be kept of moneys received or expended by it, and of its assets, liabilities and financial transactions; |
| (b) | as soon as possible, but not later than three months after the end of each financial year, cause annual financial statements to be prepared showing, with the appropriate particulars, moneys received and expenditure incurred by it during, and its assets and liabilities at the end of, such financial year. |
| (3) | The records and annual financial statements referred to in subsection (2) shall be audited by an auditor appointed by the Board. |
