Sec. 21. (a) Not later than April 15 of each year, a commission that administers a flood control improvement fund established under section 16 of this chapter shall file with the mayor and the fiscal body of the unit that established the commission a report setting out the commission's activities with regard to the flood control improvement fund during the preceding calendar year. (b) The report required by subsection (a) must include the following: (1) Revenues received. (2) Expenses paid. (3) Fund balances. (4) The amount and maturity date of all outstanding obligations. (5) The amount paid on outstanding obligations. (6) A list of all the parcels included in the allocation area and the base assessed value and incremental assessed value for each parcel. (c) The report filed under subsection (a) is a public record and must be made available for inspection to an owner of special flood hazard property that is located within the district for which the report is made. (d) A copy of the report filed under subsection (a) must be submitted to the department of local government finance in an electronic format. (e) The commission shall also provide a copy of the report filed under subsection (a) to the following: (1) The board of public works that recommended the establishment of the district. (2) A certified neighborhood association located within the boundaries of the district. (f) The fiscal body of a unit, the department of local government finance, or the board of public works may post a copy of the commission's report on an Internet web site maintained by the fiscal body of the unit, the department of local government finance, or the board of public works.
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