16. A training mutual must file with the Minister, on or before 31 March of each year, audited financial statements and an annual report of activities. The report must include
(1) a list of employers having made a payment or incurred an expenditure;
(2) the amount of the sums obtained from the employers referred to in paragraph 1;
(3) a list of the activities held; and
(4) the clientele to whom the activities were directed and the number of participation vouchers issued pursuant to section 14.