7. Transmission to the Minister: On 30 June at the latest each year, the board of directors of an institution or a regional council shall forward to the Minister of Health and Social Services:
(1) its financial statements in the form prescribed by the Minister and audited by the auditor of the institution or regional council;
(2) the complete audit report under section 5; and
(3) the resolution of the board of directors under section 6.
The board of directors shall also inform the Minister, on 30 September at the latest each year, of the corrective measures it proposes to take regarding the recommendations or qualifications expressed in the audit report.