Section 25214 - Adoption of budget; audits; financial reports(a) The board shall adopt an annual budget pursuant to Chapter 1 (commencing with Section 29000) of Division 3.(b) A county service area shall be deemed to be a "special district whose affairs and finances are under the supervision and control of the board" within the meaning of Section 29002.(c) The board shall provide for regular audits of the county service area's accounts and records pursuant to Section 26909.(d) The board shall provide for the annual financial reports to the Controller pursuant to Article 9 (commencing with Section 53890) of Chapter 4 of Part 1 of Division 2 of Title 5.Added by Stats 2008 ch 158 (SB 1458),s 2, eff. 1/1/2009.