(a) To enable the Board to monitor the performance of the Postal Service during the most recent accounting periods for which data are available, postal management shall furnish the Board (on a quarterly basis) financial and operating statements for the fiscal year to date, addressing the following categories:

(1) Mail volume by class;

(2) Income and expense by principal categories;

(3) Balance sheet information;

(4) Statement of cash flow; and

(5) Service quality measurements.

(b) These statements shall include, where applicable, comparable figures for the previous year and the current year's plan.

(c) At the reasonable request of the Board, Postal management shall furnish to the Board such other information as the Board deems necessary.