Sec. 326.069. ACCOUNTS AND RECORDS; AUDITS. (a) The district shall keep a complete system of accounts. (b) The district shall have an annual audit of the affairs of the district performed by an independent certified public accountant. (c) A signed copy of the audit report shall be delivered to each trustee not later than the 120th day after the closing date of each fiscal year. (d) A copy of the audit report shall be kept on file at the district office and shall be made available for inspection by any interested person during regular business hours.
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