Returns and statements prescribed in the Manual are used in the Reserve Bank for compiling very valuable data relating to the countrys financial transactions with the external world as well as for exercising supervision over the operations of authorised dealers. Authorised dealers should, therefore, maintain proper internal organisation both in their controlling offices as well as operating branches so that the returns/statements and other data prescribed in the Manual or prescribed by separate instructions are prepared accurately in a systematic manner and submitted to Reserve Bank within the prescribed time schedule. The work of compilation of returns and statements should be entrusted in the controlling offices and operating branches to personnel possessing requisite knowledge and experience of foreign exchange operations. Authorised dealers must undertake periodic reviews of the arrangements for compilation and submission of data to Reserve Bank to see that they are adequate and the requisite manpower and other resources continue to be available.