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Title IV
Resources of the Office and Their Verification
26. The resources of the Office shall include, in particular:
— the revenue from all authorized levies with respect to industrial property;
— all receipts that may be obtained by the Office in return for services rendered;
— the proceeds from the sale of publications;
— income from assets and the proceeds of their sale;
— subsidies from the State, local authorities and private bodies;
— various endowments, particularly within the framework of conventions and
agreements;
— funds obtained through authorized loans;
— dividends from holdings of the Office;
— all other resources, in particular from donations, legacies, gifts and competition
funds;
— and in general, all revenue related to the activities of the Office.
27. The outlay of the Office shall be constituted in particular by:
— expenditure on the running and equipment of the Office;
— expenditure involved in participation by Madagascar in international industrial
property treaties;
— the refund of loans;
— and in general, all expenditure related to the activities of the Office.
28.—(1) The services provided by the Office shall be paid for in accordance with the
tariffs shown in a general schedule drawn up by the Director General and approved by the
Administrative Council.
(2) Failing tariffs, the fees shall be fixed at the real and total production costs, taking
into consideration all overheads incurred plus a profit margin deemed adequate with respect to
the competitive situation of the Office.
(3) Services of an exceptional nature or importance and that are not included in the
general schedule shall be subject to the conclusion of contracts or agreements between the
Office and the persons enjoying those services.
29.—(1) The Office shall be subject to verification by the Audit Chamber of the
Supreme Court.
(2) Independently of internal checks and audits which the Director General may carry
out for his own purposes, the accounts of the Office shall be subject to an annual audit carried
out by an independent auditing firm designated by the Administrative Council. The audit
report shall be communicated to the technical and financial supervisory authorities for their
signature and approval.