(a) The superintendent shall require daily accounts and records of the hospital’s business and operations.
(b) The superintendent shall require that:
(1) a record is kept of the condition of a patient on and after admission; and
(2) proper records and accounts are kept of the admission of a patient, including the patient’s name, age, sex, color, marital condition, residence, occupation, and place of past employment.

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(c) The superintendent shall present the accounts and records to the board of managers in an annual report.