16-13A-2
Section 16-13A-2 Financial oversight by State Superintendent of Education; appointment
and duties of Chief Education Financial Officer; internal audits of schools and school systems.
(a) The State Superintendent of Education shall oversee the financial integrity of the various
local boards of education and shall appoint a Chief Education Financial Officer who shall
be an employee of the State Department of Education. The Chief Education Financial Officer
shall be a certified public accountant or have equivalent experience as determined by the
State Superintendent of Education, shall have experience in educational or governmental finance,
shall complete the instructional program provided in Section 16-13A-3 within the later
of six months of its introduction or six months of appointment, and shall have passed the
mandated competency test provided in Section 16-13A-3 within the later of six months
of its adoption or six months of appointment. The Chief Education Financial Officer shall...

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16-13A-4
Section 16-13A-4 Appointment; removal of chief school financial officer; qualifications.
(a) In consultation with the local superintendent of education, the local board of education
shall appoint a chief school financial officer who shall be an employee of the board. (b)(1)
If the position of chief school financial officer is vacant for 30 days and the local board
is not actively seeking to fill the position, the State Superintendent of Education may designate
a chief school financial officer for a period of not more than one year, which may be extended
from year to year, unless and until the local board appoints a person who meets the established
qualifications. In addition, the State Superintendent of Education shall designate a chief
school financial officer if the position has been vacant for more than 60 days. (2) A person
designated as chief school financial officer by the State Superintendent of Education may
not be unilaterally removed from that position by the local board of...
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16-6B-4
Section 16-6B-4 Financial accountability. Following the analysis of the financial integrity
of each local board of education as provided in subsection (a) or (b) of Section 16-13A-2,
if a local board of education is determined to have submitted fiscally unsound financial reports,
the State Department of Education shall provide assistance and advice. If during the assistance
the State Superintendent of Education determines that the local board of education is in an
unsound fiscal position, a person or persons shall be appointed by the State Superintendent
of Education to advise the day-to-day financial operations of the local board of education.
If after a reasonable period of time the State Superintendent of Education determines that
the local board of education is still in an unsound fiscal condition, a request shall be made
to the State Board of Education for the direct control of the fiscal operation of the local
board of education. If the request is granted, the State...
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16-26A-4
Section 16-26A-4 Board of directors generally. (a) There is hereby created a board of
directors for the school, sometimes hereinafter referred to as the "board." The
board shall be composed of 21 members as follows: (1) The State Department of Education assistant
state superintendent in charge of curriculum development, or his or her designee. (2) The
Chancellor of the University of Alabama System, or his or her designee. (3) The President
of Auburn University, or his or her designee. (4) The President of the University of South
Alabama, or his or her designee. (5) The President of Alabama A&M University, or his or
her designee. (6) The Chair of the Alabama High School of Mathematics and Science Foundation.
(7) The Chair of the House Standing Committee on Education, or his or her designee. (8) The
Chair of the Senate Standing Committee on Education, or his or her designee. (9) The Chair
of the House Standing Committee on Ways and Means Education, or his or her designee. (10)
The Chair...
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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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16-16B-2.1
Section 16-16B-2.1 Wireless infrastructure and mobile digital computing devices; application
for funds; implementation plan. (a)(1) Contingent on funding, during the 2016-2017 school
year, local school systems may begin installing sufficient, high-quality standards-based broadband
WiFi infrastructure and, where possible, mobile digital devices to enable access to digital
instructional materials and, to the extent practicable, textbooks in electronic format. (2)
In order to accomplish subdivision (1), the following priorities are established: a. Wireless
infrastructure: The first priority for the expenditure of Alabama Ahead Act funds is the establishment
of a high-quality, standards-based wireless local area network (WLAN) infrastructure capable
of providing all teachers and students with sufficient WiFi broadband access in all classrooms
and common areas of schools, where feasible as described in WIRED. b. Standards: Local school
systems shall use applicable funds to install wireless...
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16-6B-2.1
Section 16-6B-2.1 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2016
REGULAR SESSION, EFFECTIVE APRIL 11, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1)
Contingent on funding, during the 2016-2017 school year, local school systems may begin installing
sufficient, high-quality standards-based broadband WiFi infrastructure and, where possible,
mobile digital devices to enable access to digital instructional materials and, to the extent
practicable, textbooks in electronic format. (2) In order to accomplish subdivision (1), the
following priorities are established: a. Wireless infrastructure: The first priority for the
expenditure of Alabama Ahead Act funds is the establishment of a high-quality, standards-based
wireless local area network (WLAN) infrastructure capable of providing all teachers and students
with sufficient WiFi broadband access in all classrooms and common areas of schools, where
feasible as described in WIRED. b. Standards: Local school systems...
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16-26D-5
Section 16-26D-5 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The
board of trustees may perform the following functions: (1) Accept donations, bequests, or
other forms of financial assistance for educational purposes from any public or private person
or agency and comply with rules and regulations governing grants from the federal government
or from any other person or agency, which are not in contravention of the constitution and
laws. (2) Purchase or lease real estate and equipment and make improvements to facilities
necessary for the use of the school, in accordance with applicable law. (3) Lease land or
other property belonging to the board of trustees or to the school. (4) Sell or exchange land
or other real property not needed for school purposes, but only when specifically authorized
by law and then only in accordance with the procedures provided for the sale of unused...

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16-13A-5
Section 16-13A-5 Supervision, fiduciary responsibility of chief school financial officer;
duties. (a) The chief school financial officer shall work under the direct supervision of
the local superintendent of education but shall have a fiduciary responsibility to the local
board of education. (b) The chief school financial officer shall perform each of the following
duties: (1) Verify the receipt of all funds to which the local board of education may be entitled
by law or which may come into its possession for public school purposes. (2) Verify the payment
of such funds, such payments to occur only on written order of the local superintendent of
education. (3) Keep an accurate record of all receipts and expenditures, and provide such
information to the local superintendent and the local board. (4) Make reports as may be required
by law, by the local board of education, or by rules and regulations of the State Board of
Education. (5) Personally notify, in writing, each board member and...
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16-13A-12
Section 16-13A-12 Bonding. (a) The following officers and employees of a local board
of education shall be bonded in amounts fixed by the local board of education and approved
by the State Superintendent of Education: (1) Local superintendents of education. (2) Chief
school financial officers. (3) Any other employee of a local board handling local board of
education funds as required by the board. (b) The Chief Education Financial Officer shall
be bonded in an amount fixed by the State Superintendent of Education and approved by the
State Board of Education. (c) A certified copy of the bond shall be filed with the State Superintendent
of Education. (Act 2006-196, p. 275, §2.)...
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