Code of Alabama
Article 15 - Gambling.
Section 45-35-150.09 - Bingo Games - Filing of Records; Inspection; Examination or Audit.

(a) On or before April 15, after this article has been in effect for one year, and on or before April 15 of each calendar year thereafter, each permit holder shall file with the sheriff a copy of the records required in Section 45-35-150.08 relating to the operation of bingo sessions in the previous calendar year. The records shall be open to inspection by any law enforcement agency.
(b) The records required to be kept by Section 45-35-150.08 by the permit holder for the preceding one year shall be open to inspection by the sheriff, any law enforcement agency, or the duly authorized representatives of either during reasonable business hours.
(c) The location at which bingo is being conducted, or at which an applicant or permit holder intends to conduct bingo, shall be open to inspection during regular business hours by the sheriff or any law enforcement agency.
(d) Any permit holder may be examined or audited by the Department of Examiners of Public Accounts pursuant to Chapter 5 of Title 41 or an independent certified public accountant to insure compliance with this article.