The Department shall prepare for the period up to 31st December 1991 and thereafter in respect of each year an account of receipts into and payments out of the Fund.

Any account prepared under this Article shall, on or before 30th April next following the expiration of the relevant year, be transmitted to the Comptroller and Auditor General who shall examine and certify the accounts.

A copy of the account certified by the Comptroller and Auditor General shall be supplied, either free of charge or on payment of such sum as may be fixed by the Department, to any person who applies to the Department for it.