Any municipality, in which there is situated and located in whole or in part a port of entry through which commodities are imported or exported as aforesaid, is hereby given authority, upon the adoption of a resolution to such effect, to issue bonds or other obligations for any or all of the purposes as provided in this article. The books of account and other sources of information pertaining to duties under the provisions of this article, of any port commission, municipality and/or county affected by this article, shall be and remain at all times open to inspection and subject to audit by the holder or holders of any bonds or other obligations issued pursuant to this article.