(a) The receivership court may, as it deems desirable, order audits to be made of the books of the receiver relating to any receivership established under this chapter. A report of each audit shall be filed with the commissioner and with the receivership court.
(b) The books, records, and other documents of the receivership must be made available to the auditor at any time without notice.

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(c) The expense of each audit shall be considered a cost of administration of the receivership.