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Rule 108
Operation of Funds

(1) The Forest Development Fund under Section 45 of the Act shall be in the Department.
(2) The bank account of the fund shall be operated by the joint signature of the director general and the head of the financial administration branch of the department.
(3) The annual statement of income and expenditure of the fund shall be made public.
(4) When keeping an account of the amount in the fund according to this rule, the amount received in accordance with subsection (5) of section 42 of the Act, the amount received from carbon trading and the amount received from other sources shall be kept separately.