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...
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41-5A-19
Section 41-5A-19 Sworn reports of audits. The department shall make a sworn report of its findings within a reasonable time after an audit is completed. The chief examiner shall certify one copy of each report to the circuit judge of the county in which the office examined is located. The judge shall refer to the report in his or her next oral charge to the grand jury. The report shall be entered in full upon the minutes of the court. The reports shall be public records and prima facie evidence of what they charge. Working papers used in the preparation of the reports shall be subject to and treated as being under Section 12-16-216, and shall be subject to review by a court of competent jurisdiction, and upon a substantiated request, may be shared with the local district attorney, the Attorney General, and the Ethics Commission. One copy of each report shall be certified to the Governor. (Act 2018-129, §1.)...
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16-13A-7
Section 16-13A-7 Audits. (a)(1) The yearly business and financial transactions of a local board of education shall be audited as early as possible after the end of the fiscal year. (2) The audits of the books and accounts of local boards of education shall be conducted by the Department of Examiners of Public Accounts. The Department of Examiners of Public Accounts shall audit, review, and otherwise investigate the receipts and disbursements of funds of each local board in the same manner as audits are performed on other agencies and departments of the State of Alabama. (3) Any local board of education governing a city school system, other than those city systems required by law to be audited by the Department of Examiners of Public Accounts on June 1, 2006, may employ a certified public accounting firm or firms or use the Department of Examiners of Public Accounts to perform its yearly financial audit of its books and accounts including a legal compliance audit and program compliance...
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41-13-22
Section 41-13-22 Local Government Records Commission created; composition; compensation; meetings. There is hereby created a Local Government Records Commission consisting of 16 members as follows: The Director of the Department of Archives and History, who shall be the chair of the commission; the Chief Examiner of the Department of Examiners of Public Accounts; the Attorney General; the Secretary of State; 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; one member, an archivist, historian, or librarian, from one of Alabama's Historically Black Colleges and Universities (HBCUs), to be appointed by the Governor; and one judge of probate who is not also chair of a county commission, one chair of a county commission who is not also a judge of probate, one county administrator, one county taxation official, one superintendent of a county or...
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41-5A-12.1
Section 41-5A-12.1 Audit of municipality under certain circumstances. (a) This section shall be known and may be cited as the Municipal Audit Accountability Act. (b) Any provision of law to the contrary notwithstanding, if the Department of Examiners of Public Accounts suspects fraud or mismanagement of funds by a municipality, the department may examine the books, records, vouchers, and accounts of the municipality. (c) If the mayor of a municipality does not provide for an audit or examination to be conducted on the municipality as required by law, or when fraud or mismanagement of funds by the municipality is suspected, a majority of the members of the governing body of the municipality, by resolution, may submit a written request to the department for an examination by the department of the books, records, vouchers, and accounts of the municipality. The department, pursuant to a cursory review, shall determine whether an in-depth audit by the department is necessary as required by...
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40-2B-2
as it deems best adapted for public convenience. Such publications shall be made permanently available and constitute the official reports of the Alabama Tax Tribunal. (p) Service of Process. (1) Mailing by first class or certified or registered mail, postage prepaid, to the address of the taxpayer given on the taxpayer's notice of appeal, or to the address of the taxpayer's representative of record, if any, or to the usual place of business of the Department of Revenue, shall constitute personal service on the other party. The Alabama Tax Tribunal, by rule, may prescribe that notice by other means shall constitute personal service and, in a particular case, may order that notice be given to additional persons or by other means. (2) Mailing by registered or certified mail and delivery by a private delivery service approved by the Internal Revenue Service in accordance with Section 7502(f) of the Internal Revenue Code of 1986, as amended, shall be deemed to have occurred,...
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41-9-960
Section 41-9-960 Accounting; auditing; reserve fund. (a) The commission shall maintain books of accounts covering revenues derived by it from all sources, together with accounts of all expenses incurred in connection with the carrying out by the commission of its purposes as established under the terms of this article. Records and books shall be available for audit at any time by the Department of Examiners of Public Accounts or the commission may obtain the services of a certified public accountant which shall make annual audits which shall be in lieu of audits by the Department of Examiners of Public Accounts and are filed with the Department of Examiners of Public Accounts and opened for public inspection. (b) The commission shall establish a reserve fund for special contingencies and emergencies over and beyond those occurring in the normal course of routine maintenance and operation and may authorize the deposit of this reserve fund in any lawful depository or depositories. (Acts...
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28-3-52
Section 28-3-52 Maintenance, examination and audit of books, records and accounts of board. The books and records of the board shall at all times be subject to examination and audit by the Department of Finance. The board shall keep a complete and accurate record of all its actions and devise and install a system of accounts as the Department of Finance shall approve and direct. All records of the board shall be public records. The cost of such installation, examinations and audits by the Department of Finance shall be a charge against the moneys collected under this chapter. At least one audit of the operations of the board shall be made each year by the Examiner of Public Accounts. (Acts 1936-37, Ex. Sess., No. 66, p. 40; Acts 1936-37, Ex. Sess., No. 204, p. 244; Code 1940, T. 29, §9; Acts 1943, No. 391, p. 361.)...
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15-18-174
Section 15-18-174 Powers, duties, authority of department. In addition to those otherwise provided by law, the department shall have the following powers, duties, and authority: (1) Monitor the community punishment and corrections program within the goals and mandates established herein. (2) Conduct statewide public education programs concerning the purposes and goals as established herein and make an annual report to the Prison Oversight Committee of the Legislature and the Alabama Sentencing Commission regarding the effectiveness of diversion of offenders from state and local correctional institutions. This annual report should also include data showing the impact of diversion of offenders by race, gender, and location of the offender. (3) Provide technical assistance to local governments, authorities and other nonprofit entities and agencies, and local community punishment and corrections advisory boards regarding development of a community punishment and corrections program. (4)...
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36-14-11
Section 36-14-11 Acts and resolutions of Legislature - Distribution to departments, officers, courts, etc.; electronic storage and distribution. (a) The Secretary of State shall retain for the use of the executive offices and the two houses of the Legislature the number of copies of all volumes of the acts and resolutions of each session necessary to provide for distribution pursuant to law. The Secretary of State shall transmit to the Department of State of the United States two copies of each volume, and distribute to the Governor, Treasurer, Auditor, Superintendent of Education, Commissioner of Agriculture and Industries, State Health Officer, Adjutant General, the Department of Corrections, President and each Associate Commissioner of the Public Service Commission, Commissioner of Conservation and Natural Resources, Department of Revenue, Clerk of the Supreme Court, Secretary of the Senate, and Clerk of the House of Representatives two copies of each volume, to the Attorney General...
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