(1) each oil marketing company shall submit to the co-ordinator

(a) A detailed report on monthly sales analysis based on locations, and

(b) Delivery notes in respect of the sales mentioned in the report Not later than the tenth day of the month following the month to which a report relates.

(2) An oil marketing company shall keep a record of the copy of the report and delivery notes for a period of six years.

(3) The co-ordinator shall on receipt of the reports, subject them to scrutiny and prepare a summary indicating the amounts to be paid to or received from each oil marketing company.

(4) The summary shall after verification be put before the UPPF Management Committee as soon as practicable, for approval.

(5) The report and delivery notes shall, when requested by the Board, be made available by an oil marketing company to any auditor appointed by the Auditor-General.