Code of Alabama

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16-6F-6
Section 16-6F-6 Authorization of establishment; Alabama Public Charter School Commission;
registration requirements; powers and duties of authorizers. (a) Eligible authorizing entities.
(1) A public charter school shall not be established in this state unless its establishment
is authorized by this section. No governmental entity or other entity, other than an
entity expressly granted chartering authority as set forth in this section, may assume
any authorizing function or duty in any form. The following entities shall be authorizers
of public charter schools: a. A local school board, for chartering of schools within the boundaries
of the school system under its jurisdiction, pursuant to state law. b. The Alabama Public
Charter School Commission, pursuant to this section. (2) A local school board that
registers as an authorizer may approve or deny an application to form a public charter school
within the boundaries of the local school system overseen by the local school board. (3) All...

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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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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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36-21-194
Section 36-21-194 Semiannual report of executive director; annual audit. (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 the Department of Examiners of Public Accounts shall make an annual audit of the activities
of the board for each fiscal year and make a complete report of the same to the Legislature.
The annual audit shall cover all moneys received by the board and all expenditures made by
the board during the period covered by the audit. (Act 2010-726, p. 1818, §15.)...
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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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45-11-234
Section 45-11-234 Operation of jail store; inmate telephone service; Sheriff's Law Enforcement
Fund. (a) The Sheriff of Chilton County, or the authorized agent of the sheriff, may operate
a jail store and an inmate telephone system for prisoners within the confines of the county
jail. (b)(1) The sheriff shall establish and maintain a Sheriff's Law Enforcement Fund in
a bank located in Chilton County selected by the sheriff. All proceeds collected under this
section shall be deposited by the sheriff into the Sheriff's Law Enforcement Fund.
All jail store and telephone system transactions shall be accounted for in the fund. (2) The
sheriff shall keep an account of all jail store sales and telephone usage fees and transactions
of the Sheriff's Law Enforcement Fund for annual audit by the Department of Examiners of Public
Accounts. The jail store account and Sheriff's Law Enforcement Fund shall be audited at the
same time other accounts of the sheriff are audited. The Department of...
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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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45-19-232
Section 45-19-232 Operation of jail store and telephone system; Law Enforcement Fund.
(a) The Sheriff of Coosa County, or the authorized agents of the sheriff, may operate a jail
store and a telephone system for prisoners within the confines of the county jail. The jail
store and a telephone system shall be operated to serve the needs of the jail population.
(b)(l) The sheriff shall establish and maintain a Law Enforcement Fund in a bank located in
Coosa County. All proceeds collected under this section shall be deposited by the sheriff
into the Law Enforcement Fund. (2) The sheriff shall keep an account of all jail store sales
and telephone usage and transactions of the Law Enforcement Fund for annual audit by the Department
of Examiners of Public Accounts, which shall be audited at the same time other accounts of
the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy
of the audit to the sheriff within 30 days of its completion. (c) All profits...
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16-22-14
Section 16-22-14 Personnel records of education employees. (a) Definitions. When used
in this section, the following words shall have the following meanings: (1) EMPLOYEE.
Any person employed by a school board. (2) EXECUTIVE OFFICER. The superintendent of any public
county or city school system; the President of the Alabama Institute for Deaf and Blind; the
president of any two-year school or college under the auspices of the State Board of Education;
the Superintendent of the Department of Youth Services School District; the Executive Director
of the Alabama School of Fine Arts; and the Executive Director of the Alabama High School
of Mathematics and Science. (3) LOCAL EDUCATION AGENCY PERSONNEL SYSTEM (LEAPS). The data
base established and maintained by the Alabama Department of Education for record keeping
of all data related to certificated and non-certificated personnel at each board of education.
(4) PERSONNEL AND ENROLLMENT REPORTING SYSTEM (PERS). The data base established and...
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16-6F-9
Section 16-6F-9 Legal status and powers of public charter schools; employees. (a) Legal
status of a public charter school. (1) Notwithstanding any provision of law to the contrary,
to the extent that any provision of this chapter is inconsistent with any other state or local
law, rule, or regulation, the provisions of this chapter shall govern and be controlling.
(2) A public charter school shall be subject to all federal laws and authorities enumerated
herein or arranged by charter contract with the school's authorizer, where such contracting
is consistent with applicable laws, rules, and regulations. (3) Except as provided in this
chapter, a public charter school shall not be subject to the state's education statutes or
any state or local rule, regulation, policy, or procedure relating to non-charter public schools
within an applicable local school system regardless of whether such rule, regulation, policy,
or procedure is established by the local school board, the State Board of...
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