§ 16-4-119 — Financial statements and reports; public inspection

(a) The budget officer shall present to the governing body
the statement and reports provided by subsection (b) of this
section.
(b) Appropriate interim financial statements and reports
of financial position, operating results and other pertinent
information may be prepared to facilitate management control of
financial operations and, where necessary or desired, for
external reporting purposes as required by the governing body.
(c) All financial statements made pursuant to this section
shall be open for public inspection during regular business
hours.