A franchisee shall file with the Authority quarterly, along with the quarterly franchise fee, a report of its gross revenues attested to by an officer of the franchisee showing the basis for the computation of the fee and other relevant facts as requested by the Authority. A franchisee shall file with the Authority within ninety (90) days after the expiration of the franchisee's fiscal year, a detailed financial and revenue statement in a format established by the Authority clearly showing the gross revenues received by such franchisee during the preceding year, certified by a certified public accountant or officer of the franchisee attesting to the accuracy, completeness and veracity of the revenue figures. The Authority reserves the right to have access to and to audit franchisee's books and income records and all records used in the preparation of these reports must be maintained for three years. If any audit discloses that fees have been underpaid by an amount greater than five percent in any one year's period, the franchisee shall reimburse the Authority for the costs of the audit.