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<br />e <br /> <br />e. <br /> <br />(2) If so enacted, a copy of the resolution authorizing <br />additional expenditures shall be filed with the Division <br />of Local Government in the State Department of Local <br />Affairs and shall be published in compliance with <br />statutory requirements. <br /> <br />k. Payment of Contineencles. <br /> <br />(1) If there is unexpended or uncommitted money in funds <br />other than those to which the eIllergency relates, the <br />Board shall transfer such available money to the fund <br />from which the emergency expenditure is to be paid. <br /> <br />(2) To the extent that transferable funds are insufficient to <br />meet the emergency appropriation, the Board may <br />borrow money through (a) the issuance of tax <br />anticipation warrants, to the extent that the mill levy <br />authority of the District is available as provided by law, <br />or (b) the issuance of bond anticipation notes payable <br />from future bond proceeds _ or operating revenue, or ( c) <br />any other lawful and approved method. <br /> <br />I. Annual Audit. <br /> <br />(1 ) The Board shall cause an annual audit to be made at the <br />end of each fiscal year of all financial affairs of the <br />District through December 31 8t of such fiscal year. In all <br />events, the audit report must be submitted to the Board <br />within six months of the close of such fi.seal year. Such <br />audit shall be conducted in accordance with generally <br />accepted auditing standards by a registered or certified <br />public accountant, who has not IDaintained the books, <br />records and accounts pf District during the fiscal year. <br />The auditor shall prepare, and certify as to its accuracy, <br />an audit report, including a financial statement and <br />balance sheet based on. such audit, an unqualified <br />opinion or qualified opinion with explanations, and a full <br />disclosure of any violation of State law pursuant to <br />statutory requirem.ents. <br /> <br />12 <br />