The board shall at all times keep full and accurate account of its actings and doings and of its receipts and expenditures and, at least once annually, a complete audit of the affairs of the hospital shall be made by a qualified public accountant. Copies of the audit shall be filed with the clerks of court of both counties and with the governing bodies of both counties. All monthly, quarterly or semiannual reports required by the board shall also be available to the members of each county governing body and records of the hospital shall at all times be available for inspection by each county governing body or its authorized representative.