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15-18-123
Section 15-18-123 Legislative review authorized. The provisions of this article, and the activities
herein authorized, shall be subject to the review and recommendations of an oversight committee
which shall be composed of the Chief Examiner of Public Accounts, the State Finance Director,
and the chairman of the permanent legislative committee on the Board of Corrections management
and performance evaluation as created by Act No. 76-84 of the Legislature of Alabama, as amended,
which said committee shall continue and function for so long as the provisions of this article
are in effect. (Acts 1983, 3rd Ex. Sess., No. 83-838, p. 62, §14.)...
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45-37A-50.08
Section 45-37A-50.08 Audit of records. The Department of Examiners of Public Accounts shall
conduct an annual audit of the financial records of the city school system and of the board
of education. 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 2001-224, p. 261, §9.)...
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2-8-323
Section 2-8-323 Certified association - Audit. A certified association receiving and disbursing
funds, following the close of its fiscal year every two years, shall cause an audit of its
books and accounts for the two-year period to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other related information, and a copy
of the auditor's report shall be forwarded to the board for inspection and review. The Department
of Examiners of Public Accounts may audit, review, and investigate the receipts and disbursements
of the funds in the same manner that those duties are performed for examination and audits
of agencies and departments of the state. Any examination or audit required by this section
shall be open to public inspection. Within 90 days following the close of a certified association's
fiscal year, if it has received any funds from assessments levied and collected pursuant to
this article, the association shall forward a copy of a...
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2-8-363
Section 2-8-363 Certified association - Audit. A certified association receiving and disbursing
funds, following the close of its fiscal year every two years, shall cause an audit of its
books and accounts for the two-year period to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other related information, and a copy
of the auditor's report shall be forwarded to the board for inspection and review. The Department
of Examiners of Public Accounts may audit, review, and investigate the receipts and disbursements
of the funds in the same manner that those duties are performed for the examination and audits
of agencies and departments of the state. Any examination or audit required by this section
shall be open to public inspection. Within 90 days following the close of a certified association
fiscal year, if it has received any funds from assessments levied and collected pursuant to
this article, the association shall forward a copy of a...
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36-21-75
Section 36-21-75 Semiannual reports of executive director; annual audits of acts and affairs
of board. (a) The executive director shall make semiannual reports to the board showing the
total amount of money on hand at the time of such report, all investments then held by the
board and itemizing by classifications all receipts and disbursements since the last such
semiannual report. (b) The Chief Examiner of Public Accounts of the state is hereby authorized
and directed to make an annual audit of the acts and affairs of the board for each fiscal
year of the board and to make a complete report of the same to the Legislature of Alabama.
The said audit shall cover all moneys received by the board and all expenditures made by the
board during the period covered by the audit. (Acts 1969, No. 999, p. 1855, §17; Acts 1971,
No. 1210, p. 2104, §16.)...
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41-13-20
Section 41-13-20 State Records Commission created; composition; compensation; meetings. There
is hereby created a State Records Commission consisting of nine members as follows: The Director
of the Department of Archives and History, who shall be chair of the commission; the Chief
Examiner of the Department of Examiners of Public Accounts; the Attorney General; the Secretary
of State; the Commissioner of the Department of Revenue; the Director of the Department of
Finance; one member from the University of Alabama, to be designated by the head of the Department
of History; one member from Auburn University, to be designated by the head of the Department
of History; and one member, an archivist, historian, or librarian, from one of Alabama's Historically
Black Colleges and Universities (HBCUs), to be appointed by the Governor. The members from
the University of Alabama, Auburn University, and the HBCUs may be removed by the Governor
at any time. All ex officio members, except the...
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41-5A-16
Section 41-5A-16 Legislative Committee on Public Accounts - Established; composition; vacancies.
(a) There shall be a Legislative Committee on Public Accounts to exercise general supervision
and control over the actions of the chief examiner and the Department of Examiners of Public
Accounts. (b) The Legislative Committee on Public Accounts shall have 12 members. Five members
shall be elected by the House of Representatives from its membership and five members shall
be elected by the Senate from its membership. The President Pro Tempore of the Senate shall
be a member of the committee and the chair of the committee. The Speaker of the House of Representatives
shall be a member of the committee and the vice-chair of the committee. Beginning January
1, 2020, the President Pro Tempore of the Senate and the Speaker of the House shall alternate
service as chair and vice-chair of the committee every two years. Members of the committee
shall be elected at the first regular session of each...
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41-5A-3
Section 41-5A-3 Chief examiner - Qualifications. (a) The chief examiner shall be selected with
consideration of his or her training, experience, capacity, and fitness for the duties as
executive and administrative head of the Department of Examiners of Public Accounts. (b)(1)
The chief examiner may not have been a partisan candidate for political office within four
years preceding his or her appointment. (2) The chief examiner is not eligible for appointment
or election to any state, county, or municipal office, nor shall he or she be a member of
a committee of any political party during the term for which he or she is appointed. Violation
of this subsection shall automatically result in removal from the office of chief examiner.
(Act 2018-129, §1.)...
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11-50-355
Section 11-50-355 Annual reports and audits; conflicts of interest of members, agents, or employees
of board; vesting of title to systems in city and dissolution of board upon payment, etc.,
of bonds, etc., in full. (a) Within 60 days after the expiration of each fiscal year the board
shall make an annual report of its activities for the preceding fiscal year to the city. Each
such report shall set forth a complete operating and financial statement covering its operation
during such fiscal year. The board shall cause an audit of its books and accounts to be made
at least once in each year by a certified public accountant or an auditor who is regularly
employed by the State Examiner of Public Accounts, and the cost thereof may be treated as
a part of the cost of operation. (b) Any member, agent, or employee of the board who contracts
with the board or is interested, either directly or indirectly, in any contract with the board
or in the sale of any property, either real or personal, to...
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2-32-14
Section 2-32-14 Certified association receiving and disbursing funds. A certified association
receiving and disbursing funds shall, within 60 days following the end of each calendar year,
or within a period of 60 days following the close of its fiscal year, cause an audit of its
books and accounts to be conducted by a certified public accountant, disclosing receipts,
disbursements, expenditures, and other pertinent information, and a copy of the auditor's
report shall be forwarded to the board for inspection and review. The Department of Examiners
of Public Accounts shall audit, review, and 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. Any examination or audit required by this section shall be open
to public inspection. Within 90 days following the close of a certified association's fiscal
year, if it has received any funds from assessments levied and collected...
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