The board of directors shall have the power, authority and control over such agricultural and industrial exposition and fair, and the management, operation and conducting of the same, and such board shall at the end of each calendar year, and in any event not later than thirty (30) days thereafter, make and file under oath, with the board of county commissioners, a complete detailed report of all their transactions of business and finance for the year, and when approved by the board of county commissioners, same shall be filed with the county clerk.

Laws 1947, SB 104, p. 4, § 5.