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The Commissioners shall every Year cause an annual Account in abstract to be prepared, showing the total Receipt and Expenditure of all Funds levied by virtue of this and the special Act, and any Act incorporated therewith, for the Year ending on the Day down to which their Accounts shall have been made up for the said annual Meeting, or some other convenient Day in each Year, under the several distinct Heads of Receipt and Expenditure, with a Statement of the Balance of such Account, duly audited and certified by the Chairman of the Commissioners and also by the Auditors thereof, and shall, if the Undertaking is situated in England or Ireland, send a Copy of the said Account free of Charge to the Clerk of the Peace for the County where the Undertaking is situate, and if the Undertaking is situated in Scotland shall send such Copy to the Sheriff Clerk of such County, on or before the Thirty-first Day of January then next, or within One Month after the same has been duly audited, which Account shall be open to the Inspection of the Public at all reasonable Hours, on Payment of the Sum of One Shilling for every such Inspection ; and if the Commissioners shall omit to prepare and transmit such Account as aforesaid they shall be liable for every such Omission to a Penalty of Twenty Pounds.
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