A. The board shall cause to be prepared by an independent certified accountant an annual certified audit of the funds, assets, books and records of the district. The audit shall be completed and filed after the close of each fiscal year of the district. A copy of the audit shall be filed with the State Auditor and Inspector, the district and with each of the public agency members of the district within nine (9) months after the close of the district's fiscal year. The audit shall be conducted in conformance with applicable generally accepted auditing standards.
B. The board shall also cause to be prepared an annual report on the activities of the district to be filed, at the same time as the district's audit is filed, with each of the public agency members of the district. A copy of the annual report shall also be filed with the State Board and the State Department of Health.
C. The board shall call an annual meeting for representatives of each of the member public agencies for the purpose of reviewing the audit and annual report prepared in accordance with this section. At least twenty (20) days' notice shall be given to the clerk or secretary of each member public agency prior to the date of the meeting.
Added by Laws 1985, c. 353, § 13, emerg. eff. July 30, 1985.
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