§11-44-139. Publication of semiannual statement of receipts and expenses, etc.; audit of books and accounts.

As of April 1 and October 1 of each year, the board shall cause to be published one time in a newspaper a detailed statement of all receipts and expenses of the municipality and a true summary of its proceedings during the preceding six months, such publication to be made not later than the fifteenth day of the month following the close of the six month period reported on.

At the end of each fiscal year the books and accounts of the municipality shall be audited by a reputable, disinterested, and certified accountant or by the department of examiners of public accounts of the state, and the report of such audit must be certified to by the city clerk and attested by the commissioners and a true summary thereof published one time in a newspaper.

(Acts 1964, 1st Ex. Sess., No. 214, p. 288, §12.)