(1) Without prejudice to section 82 of the Act, the strategic plan of a statutory body must include—
(a) the strategic objectives and outcomes as agreed between the Ministry and the statutory body;
(b) key performance indicators and objectives in delivering the plan;
(c) the main business initiatives in the business plan for the financial year;
(d) an explanatory note for a deviation from the strategic plan, and the medium-term expenditure framework;
(e) the risks to delivering the outputs, and the strategy to manage the risks;
(f) risk mitigation measures, including fraud prevention;
(g) a projection of revenues, expenditures and financing;
(h) asset and liability management;
(i) a cash flow projection;
(j) a capital expenditure plan;
(k) an indication of fiscal risks;
(l) debt guaranteed by the Government, and plans for debt service;
(m) the contingent liabilities;
(n) a dividend policy.