Section 16-4-119 - Financial statements and reports; public inspection(a) The budget officer shall present to the governing body the statement and reports provided by subsection (b) of this section. (b) Appropriate interim financial statements and reports of financial position, operating results and other pertinent information may be prepared to facilitate management control of financial operations and, where necessary or desired, for external reporting purposes as required by the governing body. (c) All financial statements made pursuant to this section shall be open for public inspection during regular business hours.