VAST shall prepare a plan for the expenditure of funds for the SSTP that are allocated in section 3214 of this title and shall submit this plan to the Governor’s Snowmobile Council for its review, advice, and consent. The plan shall include provisions for:
(1) administration of the program;
(2) trail development and maintenance, including contractual arrangements where appropriate; and
(3) periodic audits if requested by the Council or Auditor of Accounts.