(a) The board and the district administrator shall annually prepare a report under oath that includes:
(1) a complete statement of:
(A) all money and choses in action; and
(B) how the money and choses in action were disbursed or otherwise disposed;
(2) the details of district operation during the preceding fiscal year; and
(3) a full and complete list of all delinquent accounts owing and due the district, including names and addresses of delinquent debtors.
(b) The report shall be filed in:
(1) the district office; and
(2) the office of the county clerk of Upton County.