Topic to area 134, the textbooks and accounts of each management Company in regard of every monetary year of the management Company must be audited. Case in point: If an MCST uses sinking fund funds to cover schedule cleaning providers, This might be flagged as misuse of resources. Maintenance Charges: https://businessandfinancesg.com/step-by-step-mcst-audit-singapore-process-what-condo-councils-should-know/