- (a) The Board shall prepare and submit financial statements to the Secretary on a periodic basis, or at any other time requested by the Secretary. Each such financial statement shall include, but not be limited to, a balance sheet, income statement, and expense budget. The expense budget shall show expenditures during the time period covered by the report, year-to-date expenditures, and the unexpended budget.
- (b) Each financial statement shall be submitted to the Secretary within 45 days after the end of the time period to which it applies.
- (c) The Board shall submit annually to the Secretary an annual financial statement within 180 days after the end of the fiscal period to which it applies.
[76 FR 69103, Nov. 8, 2011, as amended at 91 FR 11139, Mar. 9, 2026]