Section 14-237-113 - Annual publication of financial statements(a)(1) The governing body of each municipal water or sewer department shall cause to be published annually a financial statement of the department, including receipts and expenditures for the period and a statement of the indebtedness and financial condition of the department. The financial statement shall be published one (1) time in a newspaper published in the municipality.(2) The financial statement shall be at least as detailed as the minimum record of accounts as provided in this chapter.(3) The financial statement shall be published by April 1 of the following year.(b) In municipalities where no newspaper is published, the financial statement shall be posted in two (2) public places in the municipality.Acts 1973, No. 148, § 15 as added by 1977, No. 309, § 1; A.S.A. 1947, §§ 19-5213, 19-5214; Acts 2011, No. 620, § 11.