Section 76 provides that the chief executive of the board will keep accounts of the board's income and expenditure and submit estimates of same as required by the Minister. Section 77 provides for examination of the accounts and records of the board by any person appointed by the Minister in respect of any financial year. Section 78 provides that the board, as soon as practicable after the establishment day and within six months before each fifth anniversary, will produce a strategic plan. Such plans will comprise the key objectives, output and related strategies, including use of resources of the board.