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Legislations of Qatar 5686 legislations - 58361 Articles
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Law No 13 of 1987 on the establishment of Qatar Public Telecommunications Corporation
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Part 5
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The Corporation 's Budget and Accounts
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Law No 13 of 1987 on the establishment of Qatar Public Telecommunications Corporation
Law Summary Record
Type:
Law
Number:
13
Date:
23/05/1987 Corresponding to 25/09/1407 Hijri
Number of Articles:
71
Status:
In force
Official Gazette :
Issue:
6
Offcial Journal Issue
Publication Date:
01/01/1987 Corresponding to 01/05/1407 Hijri
Page from:
3326
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The Corporation 's Budget and Accounts
24 Article
The Corporation shall have an annual budget and estimated budget, to be approved by resolution of the Council of Ministers, and it shall be prepared in the form of a commercial budget.
The Corporation's financial year shall begin on the first of January and end on the 31 December of each year, with the first year comprising the period from the date of the coming into effect of this law until the 31 of December of the following year.
25 Article
The Board of Directors must, no later than six months from the date of the end of each financial year, prepare a detailed budget, including account of profit and loss, as well as a report regarding the activities of the Corporation during the financial year, and its financial situation for that year.
26 Article
The Corporation shall have one or more auditors of the accounts, a qualified accountant, who shall be appointed by, and have an annual remuneration specified in, a resolution of the Emir.
It shall be permitted, by resolution of the Emir, to delegate the auditing of the accounts to the Corporation to Board of Accountants, either independently or in conjunction with the auditor of the accounts.
27 Article
The auditor of the accounts shall have, at all times, the right to inspect any of the Corporation 's account books, records, documents, and to request any information he deems necessary to obtain for the performance of his duties in the proper fashion. He shall also have the right to investigate the Corporation's assets and liabilities, and in the case of a lack of supporting evidence in the course of performing the same, he shall submit to the Emir a report thereon.
28 Article
The auditor of the accounts shall submit his annual report to the Emir, and shall submit a copy thereof to the Board of Director.
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