(1) In accordance with Section 41 of the Act, the party shall disclose the following details in the audit report to be submitted to the Commission:-
(a) Fixed capital (moveable and immovable assets),
(b) Working Capital :-
(1) Cash and bank balances,
(2) Loans, Advances and Bank Deposits,
(c) Income :-
(1) Membership Fees,
(2) Assistance received from any person or organization,
(3) Other income,
(d) Expenditure :-
(1) Election expenses,
(2) Administrative and General Expenses,
(3) Personnel expenses,
(4) Other expenses,
(e) Bank balance,
(1) Previous year's bank balance,
(2) Bank balance for the year,
(G) Subjects instructed by the Commission to keep details from time to time.
(2) The Commission may appoint any officer or employee to examine the audit report submitted in accordance with sub-rule (1).
(3) In the course of examining the audit report, if the Commission or the officials or employees designated by the Commission in accordance with sub-rule (2) request any details or documents from the party, such details or documents shall be provided by the relevant party within seven days.
(4) The officials or employees appointed by the Commission to check the audit report submitted by the party in accordance with sub-rule (1) based on the audit report and the details and documents provided in accordance with sub-rule (3) whether the income and expenditure of the party is in accordance with the Act, prevailing laws and this regulation A report should be submitted to the commission after checking.