12. It is a condition of the payment of any grant that the person to whom the payment is made must—
(a)make a record of all payments of grant made and all expenditure in respect of which such payments are made;
(b)keep any record referred to in sub-paragraph (a) for at least six years after the date on which the last payment was made;
(c)upon reasonable notice by the Department, make any record referred to in sub-paragraph (a) available for inspection; and
(d)notify the Department as soon as reasonably practicable of any material change in circumstances that is relevant to the payment of the grant.