(2) Annual reports shall be made and filed by the chairperson, secretary and treasurer, and at least once in each year a full and complete itemized statement of receipts and expenditures shall be published in a newspaper of general circulation, published in the county in which the district is situate.
(3) All the proceedings of the commissioners shall be entered at large in a record book. All books, maps, plans, documents, correspondence, vouchers, reports and other papers and records pertaining to the business of the district shall be carefully preserved and shall be open to inspection as public records in the office of the county clerk of the county in which the greater part of the district is located. [1969 c.698 §36]