(1) Every Board of Management established under sections 57 and 64 shall keep proper accounts of its transactions, and the accounts shall be audited annually by the Director of Audit or any person authorised by him or her in that behalf.
(2) The Director of Audit shall, at the request of the Minister or on his or her own initiative, carry out at any time an investigation into or a special audit of the accounts of a Board of Management.
(3) The members and employees of a Board of Management shall—
(a) grant to the Director of Audit or any authorised member of the staff of the Director of Audit referred to in subsection (1), access to all books, documents, money and property of the Board; and
(b) give to any person referred to in paragraph (a) such information as might be within the knowledge of the members and employees of the Board of Management in relation to the operation of the Board of Management.