The Legislative Auditor or the Legislative Auditor’s authorized representative shall furnish a copy of the preliminary report of an audit conducted pursuant to NRS 218G.600 or 218G.605 to the superintendent of the respective school district or the Executive Director of the State Public Charter School Authority, as applicable, and discuss the report with the superintendent of the school district or the Executive Director of the State Public Charter School Authority. The superintendent of the school district or the Executive Director of the State Public Charter School Authority, as applicable, shall submit to the Legislative Auditor, within 10 days after the discussion, a written statement of explanation or rebuttal concerning any of the findings, and the Legislative Auditor shall include in the final written report prepared pursuant to NRS 218G.600 or 218G.605 the explanation or rebuttal of the superintendent of the school district or the Executive Director of the State Public Charter School Authority to any of the findings contained in the final report.