The approved and certified commission receiving and disbursing funds as herein authorized shall following the close of their fiscal year every two years, cause an audit of their 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 examiner of public accounts of 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 as herein required and submitted to the State Board of Agriculture and Industries shall be open to public inspection. Within 90 days following the close of the certified commission's fiscal year, if it has received any funds from assessments levied and collected pursuant to this article, the commission 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.
Article 6 - Cotton and Cotton Products.
Section 2-8-190 - Legislative Purpose and Intent.
Section 2-8-191 - Authorized Activities Not Illegal or in Restraint of Trade.
Section 2-8-192 - Referendum to Levy Assessment Declared to Be in the Public Interest.
Section 2-8-193 - Application for Certification and Approval to Conduct Referendum - Generally.
Section 2-8-195 - Authority of Certified Commission to Conduct Referendum on Assessment.
Section 2-8-196 - Notice of Referendum.
Section 2-8-197 - Conduct of Referendum; Payment of Expense.
Section 2-8-199 - Approval of Assessment; Assessment Amount.
Section 2-8-200 - Subsequent Referendums.
Section 2-8-202 - Remittances to Treasurer of Commission.
Section 2-8-203 - Refund of Assessment.
Section 2-8-204 - Bond of Treasurer of Commission.
Section 2-8-205 - Expenditure of Assessments.
Section 2-8-206 - Joint Programs With Other States.
Section 2-8-208 - Rules and Regulations.
Section 2-8-209 - Enforcement Duties of Commissioner; Revocation of Certification of Commission.
Section 2-8-211 - Penalty; Inspection of Books and Records; Injunctions.