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accordance with the terms of the gift, grant, loan or agreement relating thereto. <br />Subdivision 19. It may make contracts, incur expenses and make expenditures necessary <br />and incidental to the effectuation of these purposes and powers and may disburse therefor in the <br />manner hereinafter provided: <br />Subdivision 20. It shall cause to be made an annual audit by a certified public accountant <br />or the state auditor of the books and accounts of the commission and shall make and file a report to <br />its members at least once each year including the following information: <br />a. the approved budget; <br />b. a reporting of revenues; <br />c d a reporting of expenditures; <br />d. a financial audit report or section that includes a balance sheet, a classification of <br />revenues and expenditures, an analysis of changes in final balances, and any <br />additional statements considered necessary for full financial disclosure; and <br />e. the status of all commission projects and work within the watershed; <br />.Copies of said report shall be transmitted to the clerk of each member governmental unit. <br />Subdivision 21. Its books, reports and records shall be available for and open to <br />inspection by its members at all reasonable times. <br />Subdivision 22. It may recommend changes in this agreement to its members. <br />Subdivision 23. It may exercise all other powers necessary and incidental to the <br />implementation of the purposes and powers set forth herein and as outlined and authorized by <br />Minnesota Statutes, Sections 103B.201 through 103B.251. • <br />Subdivision 24. It shall cooperate with the State of Minnesota, the Commissioner of <br />Natural Resources and the Director of the Division of Waters, Soils and Minerals of the <br />Department of Natural Resources in complying with the requirements of Chapter 103E of the <br />Minnesota Statutes. <br />Subdivision 25. Each member reserves the right to conduct separate or concurrent studies <br />on any matter under study by the Commission. <br />Subdivision 26. It shall establish a procedure for establishing citizen or technical advisor <br />y <br />committees and to provide other means of public participation. <br />Subdivision 27. Where the Commission is authorized or. requested to review and make <br />recommendations on any matter, the Commission shall act on such matter within sixty (60) days of <br />receipt of the matter referred. Failure of the Commission to act within sixty days da s shall <br />constitute approval of the matter referred, unless the Commission requests and receives from the <br />referring unit of government an extension of time to act on the matter referred. Where the <br />Commission makes recommendation of any matter to a party, the governing body a of partynot <br />acting in accordance with such recommendation shall sabmit a written statement of its reasons for <br />doing otherwise to the Commission within ten (10) days of its decision to act contrary to the <br />Commission's recommendation. The Commission shall review the written statement and if <br />S <br />Page A-8 <br />