Paragraph 2
Requirements with respect to the maintenance of proper accounts including, in particular, requirements as to–
(a)
the appointment by the governing body of a person who will be responsible to them for the administration of their financial affairs;
(b)
the accounting systems and methods to be adopted by the governing body and the form of their accounts and supporting records;
(c)
internal financial controls including, in particular, requirements as to the procedures to be adopted with respect to the receipt and disbursement of money by the governing body; and
(d)
the publication of the governing body’s accounts.