54 (2) The Authority must forward a copy of its annual report to the Minister who must table it in both Houses of Parliament as soon as practicable after receiving the report. (3) The annual report of the Anthority must incorporate its andited accounts and the annual report of the Tribunal. {4) Part 6 (Off-Budget State Entities) of the Financial Management Act 2004 applies to the Authority. Corporate plan and quarterly reports The Authority must prepare corporate plan covering a minimum period of one year setting out the 27.—(1) following— {a) (b) (c) (a) (e) its budget, policy and strategy; the plan for the following year’s activities of the Authority in order to pursue its objectives in section 3 and functions under this Promulgation; the budget and business strategies and policies to be followed by the Authority to achieve those objectives; the steps the Authority is taking so as to operate in a cost effective manner; and the level of charges and fees the Authority intends to levy on licensees, including confirmation that such charges and fees are reasonable as compared to the reasonable costs of the Authority and the Tribunal; and (fin respect of universal service— (i) universal service goals; (ii) its implementation strategies; Gii) performance indicators against which to assess the effectiveness of the provision of universal (iv) the criteria for prioritizing competing applications for universal service funding where funding service; applications exceed the value of the Fund; and (v) aplan for using any available funding for universal service areas. (2) The Authority must provide quarterly reports, including any new assignment of radio spectrum for that period, relating to the implementation of its corporate plan to the Minister. Division 5 — Other Matters 28.—(1) Arrangements with other entities The Authority may enter into arrangements with any Ministry, department or other government entity or any other person, body or agency, whether in Fiji or elsewhere, to assist the Authority in performing its functions. (2) The Authority and the Commerce Commission may enter into a binding memorandum of understanding or other arrangement setting out the division of responsibilities between the two bodies and specifying procedures for cooperating and for resolving any inconsistency in relation to their respective functions and powers under this Promulgation and any other written laws affecting telecommunications matters. Publication of information 29. The Authority must maintain and regularly update. a website for telecommunications on which shall be published and updated— (a) this Promulgation and its regulations or any other written law relevant to telecommunications; (b) the telecommunications policy; (c) its determinations, standards and technical rules; (e) its annual reports and corporate plan; and (d) (f) any information about licences, frequency spectrum allocation and numbering; any other information approved by the Authority.