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Rule 43
Operation of Funds

(1) The account of the fund of the community forest user group shall be operated by the joint signature of the chairman and the treasurer.
(2) When the community forest user group spends the amount of the fund, it must be spent only according to the program and plan approved by the annual general meeting. Donations cannot be made from the funds of Community Forest Consumer Groups.
(3) The Community Forest User Group shall hold a public hearing at least once a year in relation to the program and income expenditure to be conducted in accordance with Section 22 of the Act and be passed by the General Meeting and implemented.
(4) The Community Forest User Group shall keep correct accounts and records of its movable and immovable assets, income and expenses and shall conduct an annual audit of income and expenses in accordance with prevailing laws.
(5) The Divisional Forest Officer or the staff appointed by him may examine the accounts and records kept by the Community Forest User Group.