A. The board of directors of each fire protection district with revenues of Two Hundred Fifty Thousand Dollars ($250,000.00) or more to its general fund during a fiscal year shall cause an audit to be made of, including but not limited to, the funds, accounts and fiscal affairs of such district. The audit shall be ordered within thirty (30) days of the close of each fiscal year of the district which shall commence July 1 and end on June 30. The board of directors may choose to have a fiscal year which shall commence on January 1 and end on December 31.

B. Provided, any fire protection district may have its books audited and examined by the State Auditor and Inspector, upon petition signed by a number of registered voters, each registered at an address within the geographical boundaries of the fire protection district, equal to twenty-five percent (25%) of the number of persons voting for the office or question receiving the highest number of votes in the last annual election of the district according to certification from the county election board of the county wherein supervision of the district is located. The petition must be submitted to the office of the State Auditor and Inspector prior to the audit and examination. The cost of the audit or examination, which shall be borne by the district, shall be ascertained prior to the petitioning for the audit and shall be stated in the petition prior to the collection of any signatures.

Added by Laws 1986, c. 70, § 1, eff. Nov. 1, 1986. Amended by Laws 1987, c. 202, § 22, eff. June 1, 1987; Laws 1990, c. 76, § 1, operative July 1, 1990; Laws 1992, c. 397, § 8, eff. July 1, 1992; Laws 2008, c. 88, § 1, eff. Nov. 1, 2008; Laws 2019, c. 206, § 5, eff. Nov. 1, 2019.