(1) A non-council manager must--(a) keep any records (including accounting records) in accordance with the regulations, and(b) provide the Minister or an authorised officer with these records (or copies of or extracts from these records) for inspection and copying if directed to do so or as required by the regulations.
(2) Without limiting subsection (1), the regulations may make provision for or with respect to the following--(a) the form in which records are to be kept,(b) the inspection of records (including by members of the public),(c) the retention of records by persons who have ceased to be non-council managers,(d) exemptions from the requirement to keep records.