(1) Upon agreement with the commission, the state auditor may modify:
(a) for filing a budget, a requirement in Subsection 17B-1-614(2) or 17B-1-629(3)(d); or
(b) for filing a financial report, a requirement in Section 17B-1-639.
(2) Beginning on July 1, 2019, a conservation district is a participating local entity, as that term is defined in Section 67-3-12, and is subject to Section 67-3-12.