The Coordinator shall maintain a record of the fund’s receipts and disbursements. The Indiana Board of Accounts shall prescribe the form for this record. The Coordinator shall semiannually provide a copy of this record of receipts and disbursements to the County fiscal body. The semiannual reports are due on July 1st and December 31st of each year. [Ord. 9-6-00E § 1(D).]