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. 11