Section 242a - Internal financial controls(a) The superintendent or his or her designee shall annually, on or before December 31, complete and provide to the supervisory union board and to all member district boards a copy of the document regarding internal financial controls made available by the Auditor of Accounts pursuant to 32 V.S.A. § 163(11).(b) The supervisory union board shall review the document provided by the superintendent within two months of receiving it.Added 2011, No. 155 (Adj. Sess.), § 29.