(b) to the Consolidated Revenue Fund such charges and expenses as have been incurred on or after the 1st April, 1970, by the State or any employee of the State in the administration of the Guardian’s Fund. 109 Master to prepare annual balance sheet The Master shall, so soon after the 1st April in each year as may be convenient, prepare a balance sheet and statement of revenue and expenditure of the Guardian’s Fund reflecting its assets and liabilities and revenues and expenditure under appropriate headings. 110 Master to deliver copy of balance sheet to Minister and others The Master shall deliver a copy of the balance sheet and profit and loss account to the Minister, the Secretary of the Ministry responsible for finance and the Comptroller and Auditor-General. 111 Procedure in case of credit balance or loss (1) The Master shall pay to the Ministry responsible for finance for the benefit of the Consolidated Revenue Fund any credit balance on the profit and loss account. (2) The Ministry responsible for finance shall, from moneys appropriated for the purpose by Parliament, make good any loss on the profit and loss account. 112 Maintenance awards (1) The Master shall receive into the Guardian’s Fund all moneys directed to be paid therein under an award made in terms of the Deceased Persons Family Maintenance Act [Chapter 6:03] for the credit of any person and shall make payments from such moneys in accordance with the award. (2) Section ninety-eight shall apply, mutatis mutandis, in relation to any moneys referred to in subsection (1). PART V GENERAL 113 Decision on point of law Whenever any difference of opinion upon a question of law arises between the executor and the Master in the distribution of an estate and a minor is interested in the decision of that question, the Master and the executor may state a case in writing for determination by a judge of the High Court in chambers, and the determination of the judge shall be binding upon the Master and the executor, without prejudice to the rights of other persons interested in the distribution: Provided that the judge may refer the matter to the High Court for argument. 114 … [Section repealed by section 4 of Act 22 of 2001.] 115 Invalidity of appointment of Master as executor, tutor or curator If any person has by will or other deed appointed the Master in his official or private capacity to be the executor of his estate or tutor testamentary of any minor or curator nominate of any estate or property given or bequeathed by him to any minor or mentally disordered or defective person, such appointment shall be null and void; and proceedings shall be taken for the appointment of an executor dative, tutor dative or curator dative, as the case may be, just as if no such appointment of the Master had been made. 116 Supervision of executors, tutors and curators (1) If it appears to the Master that any executor, tutor or curator is failing or neglecting to perform satisfactorily his duties or to observe all the requirements imposed upon him by law or otherwise in regard thereto, or if any complaint is made to the Master by any creditor, legatee or heir in regard thereto, the Master shall inquire into the matter and take such action thereon as he shall think expedient. (2) For the purpose of any inquiry under subsection (1), the Master may— (a) require the executor, tutor or curator concerned or any other person to furnish him with such information as he may require and to produce for examination by the Master or by any person appointed by him for that purpose at a time and place specified by the Master any deeds, plans, instruments, books, accounts, stock lists or documents which the Master may specify; (b) serve a written notice upon the executor, tutor or curator concerned requiring him to attend at a time and place to be specified by the Master for the purpose of being examined on oath by the Master or by any person appointed by him for that purpose respecting any transactions or matters affecting the estate which such executor, tutor or curator is administering. (3) Any executor, tutor or curator called upon to be examined in terms of this section may be represented at such inquiry by an accountant or by a legal practitioner. (4) Any executor, tutor, curator or other person who— (a) fails to comply with the requirements of the Master in terms of subsection (2); or (b) fails to attend at the time and place specified by the Master in terms of subsection (2); or