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External AuditorApplicable to: 1. Prescribed development financial institutions 2. Approved auditorIssued on: 20 October 2016BNM/RH/PD 0353External Auditor2 of 14TABLE OF CONTENTS PART A OVERVIEW
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Who needs prescribed development financial institutions?

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Prescribed development financial institutions are needed by individuals or organizations seeking financial assistance for developmental projects.
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These institutions provide specialized funding options, resources, and guidance to support the development and growth of various sectors such as agriculture, infrastructure, education, healthcare, technology, etc.
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Individuals or companies looking for long-term loans, grants, or investment opportunities to undertake projects that contribute to economic growth and social welfare can benefit from prescribed development financial institutions.
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Startups, small and medium-sized enterprises (SMEs), entrepreneurs, and socially responsible enterprises often seek out these institutions to access capital, technical assistance, and business development support.
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Additionally, government agencies and non-profit organizations involved in developmental initiatives also rely on prescribed development financial institutions for financing and expertise.
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Prescribed development financial institutions are institutions designated by the government to provide financial assistance for economic development projects.
Any organization or entity designated as a prescribed development financial institution by the government is required to file.
The prescribed development financial institutions must be filled out accurately and completely according to the guidelines set by the government.
The purpose of prescribed development financial institutions is to promote economic development by providing financial assistance to projects that meet certain criteria.
The report must include details about the projects funded, the amount of financial assistance provided, and the impact on economic development.
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