As soon as practical after closing the fiscal year, but no later than December 31 of each year, the county commission shall have published in a newspaper of general circulation in the county a statement of the county’s financial status for the 12-month period ending on September 30 of that year, which statement shall include at a minimum all of the following:

1. (1) An itemized report of the county’s receipts by source and disbursements by functions or purposes or both.
2. (2) The outstanding indebtedness of the county of any kind or character.
3. (3) The schedule by years for retiring indebtedness, separating funded indebtedness from unfunded indebtedness.
4. (4) The resources available to pay unfunded indebtedness.

(Code 1876, §750; Code 1886, §830; Code 1896, §962; Code 1907, §3317; Acts 1919, No. 330, p. 451; Code 1923, §6766; Acts 1927, No. 592, p. 691; Acts 1935, No. 524, p. 1111; Acts 1936-37, Ex. Sess., No. 216, p. 258; Code 1940, T. 12, §22; Act 2007-488, p. 1037, §1.)