Ala. Code § 45-52A-35.13

Within 60 days after the end of each fiscal year of the board, the board shall make a publication in a newspaper published in the City of Decatur of a report showing the receipts and expenditures of money of the board, specifying generally the source from which received and the purpose for which expended. The publication shall also show the entire indebtedness of each public utility controlled by the board, of whatever kind and character, specifying particularly the amount of bonds outstanding, their character, and when due.