In this section, “open purse” means any purse, except for one offered in a race funded by the Maryland Standardbred Race Fund. The organization that represents a majority of the standardbred owners and trainers in the State may apply to the Secretary of Labor for the reimbursement of expenditures listed in subsection (c) of this section. From the amount allocated to the Purse Dedication Account under § 9–1A–28(e)(1) of this subtitle, the Secretary may allocate to the organization that represents a majority of the standardbred owners and trainers in the State an amount for the reimbursement of expenditures requested under this subsection. The amount allocated by the Secretary under paragraph (2) of this subsection, in addition to any amount agreed on under a contractual arrangement with track licensees, may not exceed 2% of all open purses. Expenditures eligible for reimbursement under subsection (b) of this section include the ordinary and reasonable costs of establishing and maintaining the following programs for standardbred owners and trainers: counseling programs to address issues such as drug addiction, depression, marital problems, and financial problems; preventive care programs such as health fairs, mammogram screenings, and flu vaccination clinics; group health, life, and on–track drivers’ insurance plans; and retirement programs. The reimbursement calculation under subsection (c) of this section may not include: extraordinary income and expense–related items, including extraordinary litigation expenses; lobbying fees; capital investments, including predevelopment costs; or prior year adjustments and claims. In support of an application and a request for reimbursement submitted under subsection (b) of this section, the organization shall provide to the Secretary of Labor in a form satisfactory to the Secretary: an itemized statement under oath for the preceding fiscal year of receipts from all sources and of all disbursements, including salaries of all officers, attorney fees, and lobbying expenses; and a certified audit by a certified public accountant of the financial records of the organization for the preceding fiscal year.