1. (a) statement of section 516 revenues and expenditures;
2. (b) statement of revenue and expense by branch;

3. (c) capital acquisition fund balance sheet and statement of changes in section 509-a capital acquisition fund.

   The report shall include an opinion from the independent certified public accounting firm, in relation to the basic financial statements taken as a whole, on the required supplemental schedules listed above.

Within 120 days after the end of the fiscal year of the corporation, each corporation shall submit to the commission a copy of its annual report of operations audited by an independent certified public accounting firm in accordance with generally accepted government auditing standards as prescribed by the Comptroller General of the United States for approval prior to its distribution. The report shall include the following supplemental schedules in a form prescribed by the commission: