(1) A special fund is subject to the payment and accounting procedures applicable under this Act.
(2) Within a period of one month after the end of the financial year, the accounting officer administering a special fund shall prepare, sign and submit to the Accountant General statements showing the financial position of the special fund at the end of the financial year.
(3) The statements under subsection (2) must include —
(a) a statement of the assets and liabilities of the special fund;
(b) a detailed statement of receipts and payments of the special fund; and
I a statement of investments and interest or dividends credited to the special fund.