Section 113. Any assessments collected by the commissioner pursuant to section one hundred and seven of this chapter shall not be deemed state funds, but shall be deemed to be held pursuant to section four of this chapter by the commissioner, as trustee, in trust for and on behalf of all persons from and on behalf of whom assessments therefor were collected, allocated to each marketing order or agreement under which they are collected, and shall be disbursed by the commissioner only for the necessary expenses incurred by the commissioner with respect to each such separate marketing order or agreement, in accordance with the rules and regulations of the commissioner.

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Any moneys remaining in such fund allocable to any assessments for fresh or processed apples affected by a marketing order or agreement may, in the discretion of the commissioner, be refunded at the close of any marketing season on a pro rata basis to all persons from whom assessments therefor were collected or, whenever the commissioner finds that such moneys may be necessary to defray the cost of operating such marketing order or agreement in a succeeding marketing season, he may carry over all or any portion of such moneys into the next such succeeding season.

Upon the termination by the commissioner of any marketing order or agreement, all moneys remaining and not required by the commissioner to defray the expenses of operating such marketing order or agreement shall be refunded by the commissioner upon a pro rata basis to all persons from whom assessments therefor were collected; provided, however, that if the commissioner finds that the amounts so refundable are so small as to make impracticable the computation and refunding of such refunds, the commissioner may use such moneys to defray the expenses incurred by him in the formulation, issuance, administration or enforcement of any subsequent marketing order or agreement for fresh or processed apples.

The commissioner shall file an annual report with the clerks of the senate and the house of representatives detailing the activities undertaken, assessments collected and expenditures made in the preceding year with respect to any marketing order or agreement implemented under said sections one hundred and two through one hundred and fifteen. All assessments collected and expenditures made with respect to any such marketing order or agreement shall be subject to an audit by the state auditor, in accordance with generally accepted government auditing standards, as often as the state auditor determines is necessary.