§12-4-1. Biennial reports.
All reports, settlements, accounts and statements which are
now, or that hereafter may be required by law, shall be kept and
made to conform to the fiscal year. As soon as practicable after
June thirtieth, nineteen hundred and thirty-two, each of the
officers or boards now or hereafter required by law to compile a
biennial report shall compile a report covering the two preceding
years, and every two years thereafter the biennial reports shall
be made for the two preceding years.