Section 71. Estimate of income and expenditure. (ADMINISTRATION OF THE RELIGION OF ISLAM (PERAK) ENACTMENT 2004

ENACTMENT NO. 4 OF 2004
ADMINISTRATION OF THE RELIGION OF ISLAM (PERAK) ENACTMENT 2004

PART VI - FINANCIAL
Baitumal and Financial Procedire of the Majlis

Section 71. Estimate of income and expenditure.

(1) The Majlis shall prepare and submit to Duli Yang Maha Mulia Sultan, not later than 31 December in each year, estimates of all income and expenditure of the Majlis, including the estimates of all property and disposables in kind, in respect of the ensuing year.

[Amd. En. A30/2012. s:8a]

(2) Duli Yang Maha Mulia Sultan, after consulting the Menteri Besar, may approve such estimates or may direct that the estimates be amended.

(3) Estimates which have been approved, with or without amendments under subsection (2), shall be published in the Gazette.

(4) The Majlis may at any time submit to Duli Yang Maha Mulia Sultan supplementary estimates of expenditure in respect of the current year, or, at any time prior to 31 March in any year, in respect of the preceding year, and the estimates may be approved or amended, and shall be published in accordance with subsections (2) and (3).

(5) No money shall be expended, or property disposed of in kind, except in accordance with such estimates as are provided for in this section and upon a voucher the President or the Chief Executive Officer or any officer of the Majlis or any other officer authorized by the Chief Executive Officer.

[Amd. En. A30/2012. s:8b]

(6) Subject to any directions given by the Majlis in respect of each purpose of expenditure provided for any financial year in the estimates, the Chief Executive Officer shall become the Controlling Officer to control the expenditure authorized under that purpose and to be the Chief Accounting Officer in respect of all the moneys collected, received or disbursed and all property received, held or disposed of by or on account of the Majlis or service for which the purpose is provided.

(7) The Controlling Officer referred to in subsection (6) may, subject to any provisions under this Enactment and any directions given by the Majlis, prescribed the extent to which the powers and duties conferred or imposed upon him may be exercised or performed on his behalf by any Accounting Officer under his control, and give such directions as may be necessary to secure the proper exercise or performance of such powers and duties.

(8) For the purposes of this section,

“Accounting Officer” includes every officer who is charged with the duty of collecting, receiving, or accounting for, or who in fact collects, receives or accounts for, any Baitulmal money, or who is charged with the duty of disbursing, or who does in fact disburse, any Baitulmal moneys, and every officer who is charged with the receipt, custody or disposal of, or the acccounting for, Baitulmal stores or who in fact receives, holds or disposes of Baitulmal stores;

“Baitulmal Stores” means chattels and the property of or in the possession or under the control of the Majlis; and

“Baitulmal Money” means all revenue, loan, trust and other moneys and all bonds, debentures, and other securities whatsoever raised or received by or on account of the Majlis.

[Ins. En. A30/2012. s:8c]