21. A certified body must make an annual report to the Minister on its activities. The report, which is to cover the period ending on 31 March of the current year, must be made on or before 30 June of each year and contain the following information and documents:
(1) its financial statements prepared by a chartered professional accountant;
(2) a copy of the standard contract used by the body;
(3) a list of adopters who have completed the process and the date on which their file was forwarded to the State of origin concerned;
(4) the name and address of the financial institution in which the trust account has been opened, the account number and the balance at 31 March;
(5) an estimate of the average cost of an adoption, with a breakdown by spending item, and the cost range for each; and
(6) a summary of its development activities that concern intercountry adoption and humanitarian aid.
The certified body is to make only one report if it is certified or accredited in more than one State of origin. In such a case, the required information and documents must enable the report to be examined State by State.