Accounts of the Authority must include estimated balances and receipts, follow prescribed formats, and be duly signed. Accounts of the Authority must include a statement of the estimated opening balance, estimated receipts under the specified clauses of the Act, and estimated expenditure. Annual accounts and financial statements, with schedules, notes and accounting policies per Schedule-II, must follow the common format prescribed for Central Government autonomous bodies and be signed or authenticated by the Chairperson and the Secretary or, in the Secretary's absence, by the Chairperson and a nominated officer.