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2-10-29
Section 2-10-29 Investigation of affairs of association. The commissioner shall have authority,
when so ordered by the State Board of Agriculture and Industries, to examine and investigate
each association as to its conduct of business, the correctness of its books, its financial
condition and the safety and prudence of its management. Such investigation may also be made
by any duly authorized agent of the commissioner. The report of such examination shall be
a confidential document for official use only and subject to examination only by duly authorized
agents of the commissioner and members of the State Board of Agriculture and Industries. Such
report shall be kept on file with the commissioner. (Ag. Code 1927, §556; Code 1940, T. 2,
§79.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-10-29.htm - 1K - Match Info - Similar pages
2-8-248
Section 2-8-248 Annual audit of association; review by Examiner of Public Accounts; publication
of statement. The approved and certified association receiving and disbursing funds as herein
authorized shall following the close of their fiscal year every two years, cause an audit
of their books and accounts for the two-year period to be conducted by a certified public
accountant disclosing receipts, disbursements, expenditures, and other information related
thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and Industries
for inspection and review. The Examiner of Public Accounts of the Department of Examiners
of Public Accounts may audit, review, and otherwise investigate the receipts and disbursements
of funds in the same manner that those duties are performed for examination and audits of
agencies and departments of the state. An examination or audit as herein required and submitted
to the State Board of Agriculture and Industries shall be open to public...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-248.htm - 1K - Match Info - Similar pages
34-1-21
or public accountant incident to or in the course of professional service to clients by the
accountant, except reports submitted by a certified public accountant or public accountant
to a client, shall be and remain the property of the accountant, in the absence of an express
written agreement between the accountant and the client to the contrary. No statement, record,
schedule, working paper, or memorandum shall be sold, transferred, or bequeathed, without
the consent of the client or the personal representative or assignee of the client,
to anyone other than one or more surviving owners or new owners of the firm of the accountant.
All statements, records, schedules, working papers, or memoranda prepared by a certified public
accountant or public accountant in the performance of a practice monitoring program or peer
review, conducted by the board shall be and become the property of the board immediately upon
preparation or compilation, and shall be remitted to the board promptly upon...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1-21.htm - 2K - Match Info - Similar pages
40-2A-14
Section 40-2A-14 Certification of examiners; bonding of private auditing or collecting firms;
violations; exemptions; confidentiality requirements. (a) Except as provided in subsection
(c), any examiner employed by a private auditing or collecting firm to examine books and records
of taxpayers on behalf of any self-administered county or municipality shall be certified
by the Alabama Local Tax Institute of Standards and Training established pursuant to Section
40-2A-15. Any examiner employed by a private auditing or collecting firm to examine books
and records of taxpayers on behalf of any self-administered county or municipality as of July
1, 1998, shall have two years from the effective date of the rules and regulations of the
certification program to obtain the certification required by this subsection and may continue
to conduct examinations during this two-year period. (b) Except as provided in subsection
(c), every private auditing or collecting firm shall maintain fidelity bonds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-14.htm - 3K - Match Info - Similar pages
11-49B-17
Section 11-49B-17 Annual budgets and audits required. Within 30 days of the beginning of the
fiscal year of an authority, the board shall adopt a budget for the fiscal year. The budget
may be amended by a resolution of the board at any time. Within 30 days following the close
of each fiscal year the authority shall cause an audit of its books and records to be made
for the fiscal year by an independent certified public accountant. Within 90 days following
the close of each fiscal year, the authority shall furnish a copy of the report of the audit
to the governing bodies of the authorizing county, the principal municipality, and each participating
municipality. (Acts 1997, No. 97-678, p. 1308, §17; Act 97-896, p. 262, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-17.htm - 1K - Match Info - Similar pages
2-2-6
Section 2-2-6 Inspection of books; examination of witnesses; divulging information. The commissioner
or his duly appointed agents shall have authority to inspect books and records, to hear complaints,
to administer oaths, to certify to all official acts and to examine under oath in any part
of the state witnesses in any matter pertaining to their duties and cause such examination
to be reduced to writing. If any person, having been sworn by any of the above officers to
tell the truth, shall willfully give false testimony, he shall be guilty of perjury. If the
commissioner or any member of the board or any employee or agent shall divulge any information
acquired from the private books, documents or papers of any person, firm or corporation while
acting or claiming to act under any authorization or designation in respect to confidential
or private transactions, property or business of any person, firm or corporation, except in
his report to the State Board of Agriculture and Industries...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-2-6.htm - 1K - Match Info - Similar pages
41-5A-12
Section 41-5A-12 Periodic examinations and audits of state and county offices, departments,
boards, etc. (a)(1) The books, records, vouchers, and accounts of every state and county office,
officer, bureau, board, commission, corporation, institution, department, and agency shall
be examined and audited at least once every two years and more frequently if deemed necessary
by the chief examiner. (2) The books, records, vouchers, and accounts of any state and county
office, officer, bureau, board, commission, corporation, institution, department, and agency
shall be examined and audited upon a request by the Legislative Committee on Public Accounts.
Notwithstanding any other law to the contrary, the books, records, vouchers, and accounts
of municipal boards of education or any state entity holding assets within or outside this
state or within or outside the State Treasury may be examined and audited upon request of
the committee. (b) Examinations and audits required under this chapter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-5A-12.htm - 2K - Match Info - Similar pages
34-1-14
Section 34-1-14 Hearings; judicial review. (a) Commencement of proceeding. The board may initiate
proceedings under this chapter either on its own motion or on the complaint of any person.
(b) Notice; service and contents. A written notice stating the nature of the charge or charges
against the accused and the time and place of the hearing before the board on such charges
shall be served on the accused not less than 30 days prior to the date of said hearing either
personally or by mailing a copy thereof by registered or certified mail to the address of
the accused last known to the board. (c) Failure to appear. If, after having been served with
the notice of hearing as provided for herein, the accused fails to appear at said hearing
and defend, the board may proceed to hear evidence against him or her and may enter such order
as shall be justified by the evidence, which order shall be final unless he or she petitions
for a review thereof as provided herein; provided, that within 30...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1-14.htm - 6K - Match Info - Similar pages
11-44B-41
Section 11-44B-41 Definitions. As used in this article, unless the context indicates otherwise,
the following words, terms, and phrases shall have the meanings ascribed to them: (1) APPOINTING
AUTHORITY. Depending upon the context, either the mayor, who shall appoint all department
heads, or the department heads, who shall appoint all other covered employees pursuant to
the provisions herein. (2) APPOINTMENT. Depending upon the context, selection by the appointing
authority to a covered job or selection by the Governor, Lieutenant Governor, or the Speaker
of the House of Representatives of this state of a person to serve on the board. (3) BASE
PAY. The regular compensation for covered employees as most recently established or authorized
by city ordinance, not to include overtime pay, job assignment pay, incentive pay, bonuses
or any other special, temporary, supplemental, or conditional pay. Base pay is usually expressed
annually, but may also, if so indicated, be expressed biweekly or...
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13A-10-1
on behalf of a government or the fire control activities of a member of a volunteer fire department.
(4) GOVERNMENTAL RECORD. Any record, paper, document, or thing belonging to, or received or
kept by, the government for information or record, or required by law to be kept by others
for information of the government. Any educational attendance, membership, or financial report,
or a student's school transcript. (5) PEACE OFFICER. Any public servant vested by law with
a duty to maintain public order or to make arrests for crime, whether that duty extends to
all crimes or is limited to specific crimes. (6) PROPERTY. Any real or personal property,
including books, records, and documents. (7) PUBLIC SERVANT. Any officer or employee of government,
including legislators and judges and any person or agency participating as an adviser, consultant,
or otherwise in performing a governmental function. (Acts 1977, No. 607, p. 812, §4501; Acts
1987, No. 87-804, p. 1578; Act 2006-423, §1.)...
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