(a) (1) The Department shall keep accurate records of:
(i) all purchases of alcoholic beverages; and
(ii) a complete statement of the business conducted by the Department and the operational achievements of the dispensary system.
(2) The records shall be open to inspection by the Comptroller or the Executive Director during regular business hours.
(b) The Department shall submit a report annually to the County Commissioners for the period ending on April 30.