The district superintendent shall not create financial obligations, count moneys, or disburse funds for the district unless authorized and directed by majority vote of the District Advisory Board; such action, if taken, must be properly recorded in the minutes of the District Advisory Board. No district superintendent or any member of his or her immediate family shall be authorized to have unrestricted access to the financial accounts or assets of the district without clearly defined and written internal controls approved by the District Advisory Board. Immediate family shall include spouse, children, siblings, or parents. (218, 222–223.2)