Annual audit and report

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11144211-1442.  Annual audit and report

The operating agreement entered into pursuant to this chapter shall require:

1.  The board of directors to cause an audit to be made of the funds, revenues and expenditures of the nonprofit corporation.  The audit shall be conducted within sixty days after the close of the corporation's fiscal year.

2.  The nonprofit corporation to prepare and publish an annual report within three months after the end of the corporation's fiscal year containing a full and complete account of its transactions and proceedings for the preceding year and other facts and recommendations that are considered to be of public value.  The annual report may also include a copy of the audit under paragraph 1.

3.  The corporation to provide copies of the annual report and audit to each member of the sponsoring county's board of supervisors, to the auditor general and, on request, to any member of the public. 111442

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