The district court of Lancaster County may cause audits to be made of the books of the director relating to any receivership established under the Nebraska Insurers Supervision, Rehabilitation, and Liquidation Act, and a report of each audit shall be filed with the director and with the court. The books, records, and other documents of the receivership shall be made available to the auditor at any time without notice. The expense of each audit shall be considered a cost of administration of the receivership.