(1) The Users’ Association shall maintain upto-date
record including the record of the Service Fee to be paid by the
Users for the use of Service made available by it showing expenditure
incurred for the maintenance as well as balance of its fund.
(2) The Users’ Association shall, within Three months of expiry of
fiscal year, submit its report to the concerned Irrigation Office along with
the financial statement of the Users’ Association and all details of the
service made available to the Users in that fiscal year.