Special Investigating Units and Special Tribunals Act, 1996
R 385
Water Services Act, 1997 (Act No. 108 of 1997)Chapter VI : Water Boards43. Financial matters and accounts |
| (1) | The financial year of a water board is from 1 July to 30 June. |
| (2) | The accounts of a water board must be audited by a chartered accountant appointed by the water board. |
| (3) | A water board must, within four months after the end of each financial year, issue audited financial statements. |
| (4) | The accounting policy of a water board must be consistent with generally accepted accounting practices. |
