Section 196.240 - Audits; report to Legislative Assembly(1) The Willamette Falls Locks Authority shall submit to periodic audits by the Secretary of State. The authority shall, no less than annually, retain a public accounting firm to examine and attest to the financial operations of the authority. The authority shall include the results of any public accounting in the annual report submitted to the Legislative Assembly under subsection (2) of this section.(2) The authority shall, not later than April 15 of each year, file an annual report with the Governor and a committee or interim committee of the Legislative Assembly related to economic development. The report shall describe the activities and operations of the authority during the preceding calendar year.