Sec. 19. (a) Each district shall request the state board of accounts to perform any auditing services required under this chapter in providing transportation service within the district. If the state board of accounts is not able to perform those services, the district may employ an auditor to perform audits for the district.
(b) The state board of accounts shall, to the extent feasible and upon request:
(1) perform auditing services for the district; and
(2) consult with the district in acquiring auditing services.