(1) The Board shall keep proper accounts and records in relation to the functions of the Board in a form satisfactory to the Minister and a statement of accounts shall be kept and make up in respect of each financial year.
(2) The accounts and records shall be kept in such a manner as to secure the provision of separate information as respect each hospital and each of the main activities of the Board and to show as far as may be possible the financial and operational results of each such activity in each such hospital.