(1) At the end of each fiscal year, the governing body of each city of the first and second class shall cause a full and complete examination of all books and accounts of the city to be made by certified public accountants, and shall publish the results of the examination and a detailed and itemized statement of all receipts and disbursements of the city in a summary of their proceedings and expenses during the fiscal year.
(2) The city shall then provide printed copies to the newspapers of the city and to the city recorder who shall provide one copy of it to any person on request.