; (B) any unfair or deceptive act or practice; or (C) any act that may be disparaging to, or in any way negatively portray, another agricultural commodity or product. (b) Authority To enter into contracts Notwithstanding any other provision of law, on approval of the Secretary, a Board may enter directly into contracts and agreements to carry out generic promotion, research, or other activities authorized by law. (c) Production of records (1) In general Each contract or agreement of a checkoff program shall provide that the entity that enters into the contract or agreement shall produce to the Board accurate records that account for all funds received under the contract or agreement, including any goods or services provided or costs incurred in connection with the contract or agreement. (2) Maintenance of records A Board shall maintain any records received under paragraph (1). (d) Publication of budgets and disbursements (1) In general The Board shall publish and make available for public inspection all budgets and disbursements of funds entrusted to the Board that are approved by the Secretary, immediately on approval by the Secretary. (2) Required disclosures In carrying out paragraph (1), the Board shall disclose— (A) the amount of the disbursement; (B) the purpose of the disbursement, including the activities to be funded by the disbursement; (C) the identity of the recipient of the disbursement