Each organization to which a contribution is made in the Contributions section of the General Appropriations Bill shall submit to the State Budget and Control Board by the end of the applicable fiscal year a detailed statement explaining the nature and function of the organization as well as a detailed statement explaining the use that was made of such contribution. The statements shall be available at the office of the Budget and Control Board for public inspection and shall be given to any member of the General Assembly upon request.

No contribution shall be made to any organization until it agrees in writing to allow the State Auditor to audit the funds contributed.