Pk. P.U. 2/2015 JAWATANKUASA KARIAH OF STATE OF PERAK REGULATION 2015
PART VIII - FINANCIAL
Regulation 31. Financial Account of Masjid
(1) For the purpose of these Regulations, every masjid shall open two separate accounts as follows:
(a) a special account under Baitulmal which contains a trust money for the purpose of development of masjid; and
(b) general account which contains any profit of the masjid, donation or contribution from any person in the interest of the masjid and managed by the Jawatankuasa Kariah.
(2) The Jawatankuasa may manage any account or accounts as it thinks fit in any bank or financial institution which practices the principle of Syariah.
(3) All cheques or withdrawal of money from account or any instruction to the bank shall be signed by two out of three of the following persons namely the Chairman, Secretary or Treasurer.