(a) At least once in each year, a municipal port authority shall publish a report. It shall be published one (1) time in some newspaper published in the city or incorporated town where the authority is located. If no paper exists in the city or town creating such authority, the report may be published in any newspaper published in the county where the authority is located. It shall show a complete financial statement of all moneys received and disbursed by the authority during the preceding year.
(b) The statement shall show:
(1) The several sources from which funds were received;
(2) The balance on hand at the time of publishing the statement; and
(3) The complete financial condition of the authority.
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