§ 132.00 Debt statements; agency preparing. a. The debt statement
shall be prepared by the chief fiscal officer of the municipality, fire
district or school district. If, however, a municipality, school
district or fire district does not have a chief fiscal officer, then
such statement shall be prepared by the finance board thereof.

b. Municipalities, school districts in cities and fire districts shall
prepare debt statements pursuant to sections 135.00 and 136.00 of this
chapter. School districts, other than school districts in cities, shall
prepare debt statements pursuant to section 137.00 of this chapter. The
provisions of sections 138.00 through 141.00, inclusive, of this
chapter, shall apply to the debt statements prepared by municipalities,
fire districts and school districts.

c. Each debt statement of a municipality, a school district in a city
or a first district shall contain a schedule of the obligations
authorized to be issued but which in fact have not been issued. Each
debt statement of a school district, other than a school district in a
city, shall contain a schedule of the bonds and bond anticipation notes
authorized to be issued by resolution but which in fact have not been
issued. Any such schedule shall be arranged so as to show the date of
such authorizations, the type and amount of obligations remaining
unissued and the object or purpose for which such obligations were
authorized. The foregoing provisions of this paragraph c shall not apply
to a city containing more than one county, and in any such city the debt
statement shall contain a summary statement of the total amount of each
type of obligation authorized to be issued but which in fact has not
been issued.