The town shall keep proper books of records and accounts, separate from all of its other records and accounts, in which complete and correct entries shall be made showing all revenues collected from the works and all disbursements made on account of the works, also all transactions relating to the works. There shall be prepared and furnished to the original purchasers of the bonds and, upon written request, to any subsequent holder of the bonds, not more than 90 days after the close of each fiscal year, complete operating income and expense statements of the works, covering the preceding fiscal year and the balances in the several funds and accounts created by this chapter. The fiscal year of the sewage works shall be from January 1 to December 31, both inclusive. Copies of all the statements and reports, together with all audits of the sewage works made available to the town by the State Board of Accounts or any successor body authorized by law to audit municipal accounts, shall be kept on file in the office of the Clerk-Treasurer. Any holder or holders of the bonds then outstanding shall have the right at all reasonable times to inspect the works and all records, accounts, statements, audits, reports and data of the town relating to the sewage works. The inspections may be made by representatives duly authorized by written instrument.
(1982 Code, § 14-23)