The District shall prepare and publish an annual statement of financial condition as of the end of the fiscal year. The statement shall be in a form prescribed by the State Superintendent of Public Instruction. The statement shall report the amounts budgeted and received and from what sources and the amounts budgeted and expended for salaries and other expenses by category. The report is to be published within one hundred twenty (120) days from the last day of the fiscal year. The Board Chair, Clerk of the Board, and Treasurer of the District shall certify the annual statement of financial condition to be true and correct, and the certification shall be included in the published statement. [Idaho Code 33-701 (5)]