Section 28. Maintenance of accounts.

(1) The Committee shall maintain proper accounts showing receipts on account of and expenditure out of Gurdwara Fund. (2) At the end of each calendar month, a statement of income and expenditure relating to that month shall be prepared and placed before the Committee and it shall be pasted at prominent places outside all Gurdwaras; and a consolidated annual statement, showing income and expenditure relating to a financial year shall likewise be prepared and placed before the Committee and outside the Gurdwaras at the end of each financial year.