The Board shall cause an audit of its books and accounts pertaining to each district
created and established under the provisions of this article to be made at least once
in each year by the County Auditor or by an independent certified public accountant
and the costs thereof shall be treated as a part of the cost of operation. Beginning
in 2016, such audit shall be placed on an agenda of the Board for review on or before
March 1st of each year. Such audit shall examine the books and accounts of each district,
whether active or inactive, and shall, at a minimum, include a statement of the auditor's
opinion regarding the effectiveness and efficiency of the operation of the County's
districts, the reliability of the financial and management reporting, compliance with
laws and regulations, and the safeguarding of assets within the administration of
the County's districts.
