Miss. Code Ann. § 51-8-61: Miss. Code Ann. § 51-8-61

Within ninety (90) days after the close of each fiscal year, the board of commissioners shall publish in a newspaper of general circulation in the county a sworn statement showing the financial condition of the district, the earnings for the fiscal year just ended, a statement of the water and sewer rates being charged and a brief statement of the method used in arriving at such rates. Such statement shall also be filed with the local governmental units creating the district.