(1) Every district established under KRS 216.310 to 216.360 shall at all reasonable times keep open for the inspection of the Auditor of Public Accounts all of its records and books of accounts and shall have an outside independent audit by a certified public accountant annually. (2) Any board formed and operating under KRS 216.310 to 216.360 shall comply with the provisions of KRS 65A.010 to 65A.090.
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