(1) According to Rule 16, each establishment shall establish a separate grant fund for the purpose of collecting the grant amount received by the child.
(2) The Foundation shall deposit the gratuity amount given to the child in accordance with sub-rule (1) of rule 16 in the gratuity fund set up as per sub-rule (1) every year.
(3) The Foundation shall keep a separate account so that the amount of gratuity received by each child is clearly visible.