The owners corporation must cause financial statements and a statement of key financial information to be prepared for each reporting period, for the administrative fund, the capital works fund and any other fund it keeps, the reporting period running to a date not earlier than 2 months before the relevant annual general meeting (s 92). The financial statements comprise prescribed statements of income and expenditure and other matters (s 93), the statement of key financial information is in the form prescribed by regulation (s 94), and the accounts and financial statements of a scheme above the prescribed threshold must be audited (s 95).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.