19-227. Annual financial statement; publication. The boards of commissioners of their respective counties shall cause to be made out and published, yearly, in at least one newspaper in their county, if such there be, a report of receipts and expenditures of the year next preceding, and the amounts allowed, and a detailed statement of the indebtedness of the county, at the end of each year; but if there be no newspaper printed in said county, their said statement shall be posted in at least five public places in said county. History: G.S. 1868, ch. 25, § 34; October 31; R.S. 1923, 19-227. Attorney General's Opinions: Public officers and employees; conflicts of interest. 81-170. County budget and expenditures; officers responsible for development of annual report and ongoing account of items credited monthly. 1999-18. CASE ANNOTATIONS 1. Publication notice not prerequisite to valid tax levy under K.S.A. 19-241. State, ex rel., v. Peal, 136 Kan. 136, 139, 140, 13 P.2d 302.