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1. INTRODUCTION

The Government of Malaysia, with financial assistance from the United Nations Development Programme (UNDP) under the Special Fund Sector of UNDP, has been involved in the development of Fishermen's Associations at National as well as State and Area Levels with regard to fishermen's community development under the project which is called the Assistance to the Malaysian Fisheries Development Authority (LKIM)1. The project is executed by the Food and Agriculture Organization of the United Nations.

This report has been prepared on the basis of results of the in-depth studies carried out by the author of this report on the management, marketing, operations, book-keeping/accounting and auditing of one of the selected Fishermen's Association (PN)2, in Tumpat, Kalantan together with recommendations for improvement thereto.

1 Lembaga Kemajuan Ikan Malaysia.

2 Persatuan Nelayan.


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