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11-32-33
Section 11-32-33 Examination and audits of books and records. The authorizing county, principal
municipality, and each participating municipality shall have the right to examine and audit,
at their expense, the books and records of the authority at any time during its regular business
hours. (Act 2013-380, p. 1389, §33.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-32-33.htm - 630 bytes - Match Info - Similar pages
11-54B-18
Section 11-54B-18 Annual reports and audits. (a) Within ninety (90) days after the close of
each fiscal year, the district management corporation shall make an annual report of its activities
for the preceding fiscal year to the governing body of the municipality. (b) Within ninety
(90) days after the close of each fiscal year, the district management corporation shall cause
an annual audit of its books, accounts, and financial transactions to be made and filed with
the governing body of the municipality and for that purpose the corporation shall employ a
certified public accountant. The annual audit shall be completed and filed with the governing
body within four months after the close of the fiscal year of the corporation and a certified
duplicate copy of the audit shall be filed with the mayor and the finance director or other
financial control officer of the municipality. (Acts 1994, No. 94-677, §18.)...
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45-28A-41.28
Section 45-28A-41.28 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE APRIL 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. An annual audit
of the financial records of the city school system and of the board of education shall be
conducted by a reputable certified public accountant or auditing firm as selected by the board.
The audit results shall be made a matter of public record. All monies of the school system
shall be accounted for whether reserved for capital outlay or held for any other purpose.
(Act 2018-565, §9.)...
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11-49B-19
Section 11-49B-19 Dissolution of authority and vesting of property. At any time when the authority
has no bonds or outstanding obligations, the board may adopt a resolution, which shall be
duly entered upon its minutes, declaring that the authority shall be dissolved. Upon the filing
for record of a certified copy of the resolution in the office of the judge of probate of
the authorizing county, the authority shall be dissolved and in the event it owned any property
at the time of its dissolution, the title to its properties shall pass to, and vest in the
authorizing county, the principal municipality, and the participating municipalities. The
county and each municipality shall have title to the property as tenant in common. The fractional
interest of the authorizing county, the principal municipality, and each participating municipality
in the property shall be represented by a fraction the numerator of which is the total amount
of fund provided by the authorizing county and each...
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11-54B-57
Section 11-54B-57 Annual reports and audits. (a) Within 90 days after the close of each fiscal
year, the district management corporation shall make an annual report of its activities for
the preceding fiscal year to the governing body of the municipality. (1) Each annual report
shall include, at a minimum: a. A financial statement for the preceding year, including a
balance sheet, statement of income and loss, and such other information as is reasonably necessary
to reflect the district management corporation's actual performance, certified by the treasurer
of the corporation. b. The budget for the current fiscal year. c. In the case of a district
funded by assessments against businesses of a particular class, a list of the businesses of
the designated class that are currently operating within the district. (2) A copy of each
annual report shall be sent to the mayor, the city council, and to all property owners, or
in the case of districts funded by assessments against businesses of a...
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16-44A-16
Section 16-44A-16 Establishment of bank accounts; adoption of annual budget; performance of
independent annual audit. (a) The board shall establish its account(s) and deposit its funds
therein with any bank qualified to serve as a state depositary. All funds shall be governed
by the applicable laws of Alabama, including the state bid law and the ethics act. Nothing
herein shall be deemed to require uncompensated compact delegates, compact members, and board
members to file annual statements of economic interests. The board shall adopt an annual budget,
provide for its administration, and require bonding of officers and employees as it deems
necessary and pay premiums therefor. (b) There shall be an annual audit performed by a certified
public accountant, appointed by the board, and a copy shall be furnished to the board, executive
director, and to the Department of Examiners of Public Accounts. Nothing herein shall preclude
the department from conducting an examination of the books or...
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11-49A-19
Section 11-49A-19 Dissolution of authority; apportionment of property. At any time when the
authority has no bonds or other obligations outstanding, the board may adopt a resolution,
which shall be duly entered upon its minutes, declaring that the authority shall be dissolved.
Upon the filing for record of a certified copy of the said resolution in the office of the
judge of probate of the county in which the authorizing municipality is located, the authority
shall thereupon stand dissolved and in the event it owned any property at the time of its
dissolution, the title to all its properties shall thereupon pass to, and be divided and apportioned
as follows: Title to real estate shall vest in the county or municipality, as the case may
be, in which the said real estate is located, and the title to tangible personal property
(including cash on hand and in banks), accounts receivable, choses in action, and other intangible
property (other than tangible interest in land) shall vest in the...
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28-3-192
Section 28-3-192 Unlawful acts and offenses; penalties. (a) It shall be unlawful: (1) For any
licensee to sell, give away or otherwise dispose of beer taxable under this article within
this state on which the taxes required by this article have not been paid within 10 days after
the date upon which they were due. (2) For any wholesale beer licensee to fail to keep for
a period of at least three years, complete and truthful records covering the operation of
his license and particularly showing all purchases and sales of beer and the name and address
of the vendor or vendee, or to refuse the governing authority of any county or municipality
in which beer sales are made or any authorized employee or agent of the county or municipality,
access to such records or the opportunity to make inspection, examination, audit or copies
of the same when the request is made at any time during which the licensed premises are open
for the transaction of business. (3) For any wholesale beer licensee to...
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45-46-90.18
Section 45-46-90.18 Dissolution of authority. At any time when the authority has no bonds or
other obligations outstanding, the board may adopt a resolution, which shall be duly entered
upon its minutes, declaring that the authority shall be dissolved. Upon the filing for record
of a certified copy of the resolution in the office of the judge of probate of the county
of incorporation, the authority shall thereupon stand dissolved and in the event it owned
any property at the time of its dissolution, the title to all its properties shall thereupon
pass to the authorizing county or municipality. (Act 86-547, p. 1106, § 19.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-90.18.htm - 940 bytes - Match Info - Similar pages
45-49A-64.19
Section 45-49A-64.19 Dissolution of authority and vesting of property. At any time when the
authority has no bonds or other obligations outstanding, the board may adopt a resolution,
which shall be duly entered upon its minutes, declaring that the authority shall be dissolved.
Upon the filing for record of a certified copy of the resolution in the office of the judge
of probate of the county in which the authorizing municipality is located, the authority shall
thereupon stand dissolved and in the event it owned any property at the time of its dissolution,
the title to all is properties shall thereupon pass to, and be divided and apportioned as
follows: Title to real estate shall vest in the county or municipality, as the case may be,
in which the real estate is located, and the title to tangible personal property (including
cash on hand and in banks), accounts receivable, choses in action, and other intangible property
(other than intangible interest in land) shall vest in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49A-64.19.htm - 1K - Match Info - Similar pages
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