§ 14-238-123 - Audits.
14-238-123. Audits.
(a) Each board shall annually contract with a certified public accountant to perform an audit of the board's revenues which are not pledged to outstanding bonded indebtedness.
(b) The board shall furnish a copy of the audit report to the quorum court of the county which created the board, and the board shall make the audit report available to the public for inspection under the Freedom of Information Act, 25-19-101 et seq.