Section 3(4) in The Bureau of Energy Efficiency (Form of Annual Statement of Accounts and Records) Rules, 2007
(4)(a)The Bureau shall prepare the following financial statements alongwith necessary Schedules, notes on accounts and significant accounting policies in accordance with the common format of financial statements prescribed by the Government of India, Ministry of Finance, Controller General of Accounts, namely :-(i)Balance Sheet in Form-A,(ii)Income and Expenditure Account in Form-B,(iii)Receipt and Payment Account in Form-C.(b)The authorized signatories to sign and authenticate the 'Receipts and Payment Account', 'Income and Expenditure Account' and 'Balance Sheet' shall be Finance and Accounts Officer, Secretary and Director-General of the Bureau;(c)The Bureau shall prepare these financial statements in accordance with the notes, instructions and accounting policies for compilation of financial statements as detailed in the common format of financial statements and the instruction issued by the Central government from time to time.
