(1) Within four months of the end of the financial year, the fund shall prepare a financial statement containing the following details in the format prescribed by the Auditor General: (a) statement of assets and liabilities, (b) statement of profit and loss, (c) statement of cash flow, (d) other necessary statement.
(2) Details as per sub-rule (1) must be approved and audited by the committee. (3) The main responsibility for preparing the financial statement as per sub-rule (1) shall be that of the committee and the executive director.
(4) According to sub-rule (2), the financial statement approved by the committee shall be made public by the fund every three months.
(5) The fund shall publish the annual financial statement of the fund and the report of the board of directors within six months after the end of each financial year.