Within 60 days after the end of a fiscal year, a participating municipality's city council shall have prepared by a certified public accountant a complete and detailed report and financial statement of the operations and assets and liabilities of the Port District within the municipality's corporate limits. Copies of the report shall be prepared for distribution to persons interested, upon request, and a copy of the report and financial statement shall be filed with the Governor and with the Rock Island County Clerk.
70 ILCS 1842/110