(a) The district library commission shall make a detailed report to the county library advisory board annually of all its receipts and expenditures, and of all the property of the district in its care and custody, including a statement of any unexpended balance of money and of any bequests or donations in behalf of the district, and of any sum or sums received from the county or other governmental unit, with such recommendations as are deemed desirable.
(b) The district library commission shall also make such reports as may be requested by other governmental units.