The approved and certified association 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 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 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 2-8-230 - Legislative Intent and Purpose.
Section 2-8-231 - Authorized Activities Not Illegal or in Restraint of Trade.
Section 2-8-232 - Referendum and Assessments Declared to Be in Public Interest.
Section 2-8-235 - Authority of Certified Association to Conduct Referendum on Assessment.
Section 2-8-236 - Notice of Referendum.
Section 2-8-237 - Conduct of Referendum; Payment of Expenses.
Section 2-8-238 - Eligibility to Vote in Referendum; Question to Be Voted On.
Section 2-8-240 - Subsequent Referendums.
Section 2-8-242 - Remittances to Treasurer of Association by Commissioner.
Section 2-8-243 - Provisions of Article Not Applicable to Certain Purchases.
Section 2-8-244 - Refund of Assessment When Producer Dissatisfied; Procedure.
Section 2-8-245 - Treasurer of Association to Be Bonded.
Section 2-8-247 - Joint Programs With Other States.
Section 2-8-249 - Rules and Regulations.
Section 2-8-250 - Enforcement Duties of Commissioner; Revocation of Certification of Association.
Section 2-8-251 - Purchasers to Obtain Permit From Commissioner; Procedure.