(1) The Board shall cause proper records of transactions, accounts, activities and financial affairs of the medical complex to be maintained.
(2) The records and accounts to be maintained under subsection (1) must set out —
(a) separate records and accounts for the Owen King EU Hospital, National Mental Wellness Centre, the Turning Point Rehabilitation Centre and any other institution forming part of the medical complex;
(b) the income and expenditure of the Owen King EU Hospital, National Mental Wellness Centre, the Turning Point Rehabilitation Centre and any other institution forming part of the medical complex and where an activity can be shown separately for accounting purposes, the income and expenditure arising from the activity;
(c) any other matter the Minister may specify.
(3) Without prejudice to the generality of subsection (2), the Minister may give general or special directions with respect to the accounting procedures of the Board and the Board shall act in accordance with those directions.