The approved and certified association receiving and disbursing funds as authorized in this article shall, following the close of its fiscal year every two years, cause an audit of its books and accounts for the two-year period to be conducted by a certified public accountant, disclosing receipts, disbursements, expenditures, and other information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries for inspection and review. The Department of Examiners of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements of the funds in the same manner that those duties are performed for examination and audits of agencies and departments of the state. An examination or audit required by this section and submitted to the State Board of Agriculture and Industries shall be open to public inspection. Within 90 days following the close of a certified association's fiscal year, if it has received any funds from assessments levied and collected pursuant to this article, the association shall forward a copy of a financial statement to the state board showing the amount received and collected and the amount spent for each project and item. The statement shall be available for public inspection.
Structure Code of Alabama
Chapter 8 - Promotion of Agricultural Industries and Products.
Section 2-8-1 - Legislative Purpose and Intent.
Section 2-8-2 - Authorized Activities Not Illegal or in Restraint of Trade.
Section 2-8-3 - Referendum and Assessments Declared to Be in Public Interest.
Section 2-8-6 - Authority of Certified Association to Conduct Referendum on Assessment.
Section 2-8-7 - Notice of Referendum.
Section 2-8-8 - Conduct of Referendum; Payment of Expense.
Section 2-8-9 - Eligibility to Vote in Referendum; Question to Be Voted On.
Section 2-8-10 - Majority Vote Required for Approval of Assessment; Canvass of Referendum Results.
Section 2-8-11 - Subsequent Referendums.
Section 2-8-12 - Collection of Assessments; Deductions for Expenses.
Section 2-8-13 - Remittances to Treasurer of Association.
Section 2-8-15 - Refund of Assessment to Cattle Owner.
Section 2-8-16 - Bond of Treasurer of Association.
Section 2-8-17 - Expenditure of Assessments.
Section 2-8-18 - Joint Programs With Other States.
Section 2-8-20 - Rules and Regulations.
Section 2-8-21 - Enforcement Duties of Commissioner; Revocation of Certification of Association.
Section 2-8-22 - Penalty for Failure to Deduct and Pay Over Assessment.