(a) Cullman County currently owns or operates several parks, more specifically described as follows: Agricultural Trade Center, Clarkson Covered Bridge, Smith Lake Park, Sportsman Lake Park, and Stony Lonesome OHV Park. The Cullman County Commission or the authorized agents of the Cullman County Commission or Cullman County may operate all parks now owned or hereafter owned by Cullman County.
(b) The Legislature recognizes that the operation of parks mentioned in subsection (a) by Cullman County provides and serves a substantial public purpose and has a significant economic impact and benefit to Cullman County.
(c) Given the economic impact, the Cullman County Commission or an authorized agent of the Cullman County Commission or Cullman County may conduct events requiring the collection of fees and disbursements to the winners of the events.
(d) The Cullman County Commission shall establish and maintain a Cullman County Park Event Disbursement Fund in a bank located in Cullman County. All monies collected as provided above pursuant to this section shall be deposited into the Cullman County Park Event Disbursement Fund. The fund may be drawn upon by the Cullman County Commission or the authorized agent of the Cullman County Commission or Cullman County for disbursements to the winners of a conducted event. Any funds remaining in the Cullman County Park Event Disbursement Fund after disbursement to the winners of an event may be transferred to the individual park fund responsible for the event and thereafter are considered public funds or may be held in reserve in the Cullman County Park Event Disbursement Fund for the payment of future disbursements.
(e) The Cullman County Commission shall keep an account of all fees collected and disbursements for audit by the Department of Examiners of Public Accounts. The Cullman County Park Event Disbursement Fund shall be audited at the same time other accounts of the Cullman County Commission are audited.
(f) This section is not intended to affect the immunity granted to Cullman County or any of its authorized agencies or agents.