Each charter management organization of a state or local charter school or, if there is no charter management organization associated with a state or local charter school, the governing council of such charter school, shall submit annually, to the Commissioner of Education, (1) a certified audit statement of all revenues from public and private sources and expenditures related to such organization’s function as a charter management organization in this state or to such council’s function as a governing council of a state or local charter school in this state, and (2) a complete copy of such organization’s or council’s most recently completed Internal Revenue Service form 990, including all parts and schedules, other than Schedule B of such form.