All resolutions and orders shall be recorded and authenticated by the signature of the secretary or any assistant secretary of the board of directors. Every legislative act of the board of directors of a general or permanent nature shall be by resolution. The book of resolutions, orders, other proceedings of the board of directors, minutes of the meetings, annual reports and monthly financial statements, certificates, contracts and any financial agreements, and bonds given by officers, employees, and any other agents of the authority, and any personnel reports, guidelines, manuals, handbooks, other than individual personnel files shall be a public record as defined in section 24-72-202 (6), C.R.S., and subject to the provisions of part 2 of article 72 of title 24, C.R.S. The account of all moneys received by and disbursed on behalf of the authority shall also be a public record. All records shall be subject to the uniform budget and audit laws and shall be subject to regular audit as provided therein; except that the audit of the authority shall be on a fiscal year that begins on July 1 and ends on June 30. Notwithstanding any provision of this section to the contrary, all writings and other records concerning the modification, initiation, or cessation of patient care programs shall not be deemed to be a public record and shall not be subject to the provisions of this section if premature disclosure of information contained in such writings or other records would give an unfair competitive or bargaining advantage to any person or entity.