On or before the date such change becomes effective, the said trustees shall make and file with the auditor, or if more than one county, a duplicate with each auditor, a final report setting forth:

1. 1. The amount of cash funds on hand or to the credit of the district.
2. 2. The amount of outstanding indebtedness of the district, and the form thereof, whether in warrants, improvement certificates, or bonds and the amount of each.
3. 3. Any outstanding contracts for repairs or other work to be done.
4. 4. A statement showing the condition of the improvements of the district, and specifying any portion thereof in need of repair.

[C24, 27, 31, 35, 39, §7713; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §462.40] 89 Acts, ch 126, §2 CS89, §468.536