ID S1045

Port commission shall appoint a certified public accountant as port auditor to maintain financial records and prepare financial statements for the port district.

Port auditor must provide quarterly written statements of receipts, disbursements, and all port district funds and accounts to the port commission, certified and filed with county auditors.

Annual financial statement must be published in a newspaper within the district within 45 days of fiscal year end, with notice that the original is available for public examination at the county treasurer's office.

Port auditor shall prepare an annual audited financial statement filed with the legislative services office within 9 months after the fiscal year ends.

Port district must publish notice within 30 days of acceptance of the annual audited financial statement, indicating it is available for public review at the port district office.