(a) A municipality that issues bonds under this subchapter shall establish and maintain proper records into which full and correct entries shall be made of all dealings or transactions of or in relation to the property, business, or affairs of the project.
(b) The records:
(1) must be separate from other records of the municipality; and
(2) shall be open for examination and inspection by any:
(A) taxpayer;
(B) user of a service furnished by the project;
(C) holder of a bond issued under this subchapter; or
(D) person acting for or on behalf of the taxpayer, user, or holder.