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(1) The governing body of each political subdivision and each interlocal organization or other local entity required to submit an accounting report shall:
(a) file and preserve all accounting reports; and
(b) file copies of all accounting reports with the state auditor.
(2) Copies of the accounting reports are open to inspection during regular office hours by any interested persons, where the accounting reports are filed.
(3) The state auditor shall have access to all accounting report work papers created under this chapter.