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§ 48-251 – Annual report

48-251. Annual report A. Each district organized under this title and not exempted under subsection C of this section shall submit an annual report as prescribed by this section that contains the following information: 1. A schedule of the beginning and ending fund balances and all revenues and expenditures for the preceding fiscal year on […]

§ 48-252 – District budgets

48-252. District budgets A. Each district organized under this title and not exempted by subsection D shall submit the annual budget most recently adopted by the district to the county board of supervisors and the county treasurer. The district budget shall be prepared consistent with the annual financial statements required by this article. The board […]

§ 48-253 – District audits and financial reviews

48-253. District audits and financial reviews A. Each district that is organized under this title, that is not exempt under subsection G or H of this section and that is required to make an annual report under this article shall have its reports audited in accordance with generally accepted government auditing standards and the following: […]