It is the responsibility of the permit-holder to maintain proper accounting records in respect of the fund-raising appeal as follows;

1. Names of the authorised persons who participated in the appeal;

2. Dates on which the appeal commenced and concluded;

3. Gross amount received from the appeal;

4. Amount of every item of expenditure disbursed from the funds raised;

5. The amount of net proceeds applied to the foreign charitable purpose for which the appeal was conducted and the means by which it was distributed; and

6. The amount transmitted to any person outside Singapore and to whom the money was transmitted.

The permit-holder must also ensure that all payments out of the funds raised are made with due care and the payment is properly authorized.