37Requirement to keep records

#### 37 Requirement to keep records (1) An approved authority, block grant authority or non‑government representative body for a school must keep records relating to: (a) the authority or body’s compliance with the Act and this regulation; and (b) for an approved authority, block grant authority or non‑government representative body for a non‑government school—the financial administration of the authority or body; and (c) for an approved authority for a non‑government school—the following: (i) the financial administration of the school; (ii) capital expenditure in relation to land or buildings at or for the school, including expenditure by contractors and sub‑contractors carrying out works in relation to that capital expenditure. (2) The records of an approved authority, block grant authority or non‑government representative body for a non‑government school must: (a) be identifiably separate from other records that the authority or body may hold for the purposes of other undertakings the authority or body conducts or to which the authority or body is related; and (b) identify all income and expenditure that relates to any financial assistance paid to the authority or body in accordance with the Act. (3) A record kept under this section must be kept for 7 years. (4) Without limiting subsection (1), records relating to an approved authority’s compliance with the Act or this regulation include records relating to enrolments and attendance rolls at schools for which the authority is approved.