Section 28-3-52
Maintenance, examination and audit of books, records and accounts of board.
The books and records of the board shall at all times be subject to examination and audit by the Department of Finance. The board shall keep a complete and accurate record of all its actions and devise and install a system of accounts as the Department of Finance shall approve and direct. All records of the board shall be public records. The cost of such installation, examinations and audits by the Department of Finance shall be a charge against the moneys collected under this chapter. At least one audit of the operations of the board shall be made each year by the Examiner of Public Accounts.
(Acts 1936-37, Ex. Sess., No. 66, p. 40; Acts 1936-37, Ex. Sess., No. 204, p. 244; Code 1940, T. 29, §9; Acts 1943, No. 391, p. 361.)