A. The accounts and records of the Board showing the receipt and disbursement of funds from whatever source derived shall be in such form as the Auditor of Public Accounts prescribes.
B. The accounts and records of the Board are subject to an annual audit by the Auditor of Public Accounts or his legal representative.
1997, cc. 803, 888, 891, § 23-285; 2016, c. 588.