Residential Tenancies Act 2004
177.—(1) The Director shall submit estimates of income and expenditure of the Board to the Minister in such form, in respect of such periods, and at such times as may be required by the Minister and shall furnish to the Minister any information which the Minister may require in relation to such estimates, including proposals and future plans relating to the discharge by the Board of its functions over a period of years, as required.
(2) The Director shall consult with the Board in performing the functions under subsection (1) and may submit to the Minister any estimates, information, proposals or other matters under that subsection only after obtaining the Board's consent to do so.
(3) The Director, under the direction of the Board, shall cause to be kept on a continuous basis and in a legible or a machine readable form or both all proper books and records of account of all income and expenditure of the Board, and of the sources of such income and the subject matter of such expenditure, and of the property, assets and liabilities of the Board; the Director shall also keep and shall account to the Board for all such special accounts as the Minister or the Board, with the consent of the Minister, may from time to time direct should be kept.
(4) The financial year of the Board shall be the period of 12 months ending on 31 December in any year and, for the purposes of section 174 , this section and section 178 , the period commencing on the establishment day and ending on the following 31 December shall be deemed to be a financial year.