(a) The board shall cause to be kept complete and accurate accounts conforming to approved methods of bookkeeping.
(b) The secretary shall:
(1) keep a true and full account of board meetings and proceedings; and
(2) preserve board minutes, contracts, notices, accounts, receipts, and other records in a fireproof vault or safe.
(c) The records kept and preserved by the secretary under Subsection (b) are:
(1) district property; and
(2) subject to public inspection.