The county commissioners shall deliver or mail to each member of the county convention, the chairperson of the board of selectmen in each town and the mayor of each city within the county and to the secretary of state prior to the fifteenth day of February annually, a statement of the condition of the county treasury depicting expenditures and income on the preceding December 31, or if the county is on an optional fiscal year basis pursuant to RSA 31:94-a, prior the fifteenth day of August a statement of the condition of the county treasury depicting expenditures and income on the preceding June 30.
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