A. The audits required by Section 9 of this act¹ shall be certified with the unqualified opinion of a certified public accountant, a licensed public accountant or the State Auditor and Inspector. The required audit shall adhere to standards set by the State Auditor and Inspector. One copy of the annual audit shall be filed with the State Auditor and Inspector not more than one hundred twenty (120) days following the close of each fiscal year of the Authority.

B. In the event that a copy of the audit as required by this section is not filed with the State Auditor and Inspector within the time herein provided or for any other reason deemed expedient by him, the State Auditor and Inspector is authorized to either commence an audit or employ a certified public accountant or licensed public accountant to make the audit herein required at the cost and expense of the County Jail Trust Authority.

C. Within one hundred eighty (180) days after the effective date of this act² or within one hundred eighty (180) days after creation, whichever is first, each County Jail Trust Authority organized pursuant to the provisions of this act³ shall certify to the State Auditor and Inspector the date it was created.

D. Prior to the levying of any assessment by a County Jail Trust Authority, there shall be filed with the Secretary of State an executed original or certified copy of a written instrument or election return declaring creation of the Authority and a notice of said filing with the Secretary of State shall be delivered to the State Auditor and Inspector.

E. The necessary expense of audits required by Section 9 of this act shall be paid from the funds of the County Jail Trust Authority.