(1) A school district's fiscal year begins on July 1 and ends on June 30.
(2)
(a) A school district shall forward statistical reports for the preceding school year, containing items required by law or by the state board, to the state superintendent on or before November 1 of each year.
(b) The reports shall include information to enable the state superintendent to complete the statement of funds required under Section 53E-1-203.
(3) A school district shall forward the accounting report required under Section 51-2a-201 to the state superintendent on or before October 15 of each year.