The Council shall periodically engage one (1) or more independent certified public accountants to make a complete audit and express an opinion therein of all accounts and funds of the County or those under its control or supervision. As soon after the close of the fiscal year as the audit reports are completed, and not exceeding one hundred and twenty (120) days thereafter, a summary statement, following forms approved by the State Commission on Uniform Accounts, shall be published one (1) time in each of two (2) newspapers published in the County.