(a)
(1) Each county and district livestock show or fair association participating in funds appropriated for paying premiums or appropriated for construction purposes at the various county, district, and fair associations shall annually submit to the Arkansas Livestock and Poultry Commission an itemized listing of all expenditures.
(2) In addition, the association shall file with the commission the original invoices, contracts, and other supporting documents necessary to adequately support the claim for the amount of funds received from the commission for construction programs.
(b)
(1) For those expenditures representing premiums and awards payments, the receiving association shall file with the commission a detailed listing of payees, amounts, and classifications of awards and cancelled checks in support thereof.
(2) The documentation of expenditures as set forth in this section shall be maintained by the commission until audited by Arkansas Legislative Audit.
(c) The commission shall require that all documentation for the prior year's expenditures by an association be filed in compliance with subsections (a) and (b) of this section before the making of any further grants for premiums or construction to these associations.
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