Code of Alabama

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16-13-234.1
Section 16-13-234.1 Funding salary increases mandated by Legislature. (a) Any local
board of education receiving a hold harmless allowance as provided for in Section 16-13-234,
may use part or all of the funds received by the local board from the Public School Fund for
capital outlay allowance to pay the costs of any salary increase mandated by the Legislature,
including the costs of fringe benefits, not covered by an adjustment to the hold harmless
allowance. (b) Prior to using its capital outlay allowance for salary increases mandated by
the Legislature, including the costs of fringe benefits, the local board of education, by
a majority vote, must adopt a resolution transferring the capital outlay allowance to the
general fund of the local board and earmark the funds for salary increases and associated
fringe benefits. The local board of education must also submit a copy of the resolution to
the State Superintendent of Education. (Acts 1997, No. 97-889, p. 249, ยงยง 1, 2.)...
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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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16-6D-6
Section 16-6D-6 Innovation plan. (a) The innovation plan of a local school system shall
include, at a minimum, all of the following: (1) The school year that the local school system
expects the school flexibility contract to begin. (2) The list of state laws, regulations,
and policies, including rules, regulations, and policies promulgated by the State Board of
Education and the State Department of Education, that the local school system is seeking to
waive in its school flexibility contract. (3) A list of schools included in the innovation
plan of the local school system. (b) A local school system is accountable to the state for
the performance of all schools in its system, including innovative schools, under state and
federal accountability requirements. (c) A local school system may not, pursuant to this chapter,
waive requirements imposed by federal law, requirements related to the health and safety of
students or employees, requirements imposed by ethics laws, requirements imposed...
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16-1-40
Section 16-1-40 Education Trust Fund proration relief. (a) During fiscal year 2009 and
any fiscal year in which proration is declared by the Governor in an amount equal to or greater
than three percent, local boards of education, with the recommendation of the local superintendent,
may transfer Education Trust Fund line item appropriations including the Public School Fund,
except Public School Fund monies dedicated to a specific capital outlay project or debt service
and except for Alabama Public School and College Authority funds which are allocated for a
specific capital outlay project, between and among appropriated line item categories. No state
funds shall be transferred from funds appropriated for salaries, fringe benefits, or student
materials allocations. (b) Prior to any implementation of the flexibility provisions of this
section, the local board of education shall produce a plan indicating the source and
amount to be transferred from each line item and show that the transfer...
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16-6B-7
Section 16-6B-7 Accountability reports to the public. (a) The local board of education
shall prepare an annual accountability report for each school and area vocational/technical
center under its jurisdiction, and for itself, to be provided to the public under regulations
promulgated by the State Board of Education. Such accountability reports shall include, but
not be limited to, all of the following: (1) A Funding and Expenditure Report which shall
include those documents specified in Section 16-6B-4 and which shall include the amount
of Foundation Program funds or vocational/technical education funds, or both, earned and of
all funds expended and any other data deemed necessary by the local board of education or
the State Board of Education to inform the public about the financial status of each school.
(2) A Student Achievement Report which shall include a comparison of the immediately previous
school year with the previous five years regarding student performance on testing...
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16-13-234-1
Section 16-13-234-1 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER AND HAS
NOT BEEN CODIFIED BY THE LEGISLATURE OF ALABAMA. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) Any local board of education receiving a hold harmless allowance as provided for in Section
16-13-234, Code of Alabama 1975, may use part or all of the funds received by the local board
from the Public School Fund for capital outlay allowance to pay the costs of any salary increase
mandated by the Legislature, including the costs of fringe benefits, not covered by an adjustment
to the hold harmless allowance. (b) Prior to using its capital outlay allowance for salary
increases mandated by the Legislature, including the costs of fringe benefits, the local board
of education, by a majority vote, must adopt a resolution transferring the capital outlay
allowance to the general fund of the local board and earmark the funds for salary increases
and associated fringe benefits. The local board of education must also...
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45-2-100.02
Section 45-2-100.02 Formation and operation of city school systems; city boards of education;
transfer of rights, titles, and interests. (a) The Legislature finds and declares the following:
(1) The magnitude and patterns of the historical and projected increases of population in
Baldwin County, Alabama, continue to create significant needs for the acquisition, construction,
and capital improvement of the public school facilities of the county board of education.
(2) The costs of such public school facilities, including the payment of indebtedness incurred
therefor, require significant capital expenditures of the county board of education in each
fiscal year. (3) The local sources of funds of the county board of education for public school
facilities consist of the proceeds of ad valorem, and privilege license and excise, taxes
levied on a county-wide basis in Baldwin County. (4) Given the county-wide tax base of the
county board of education, the formation of a city board of education...
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16-13-140
Section 16-13-140 Established for county and city school systems; form of annual budget
required; public hearings required. (a) There shall be a budget system for the public schools
of each county and city for the purpose of promoting economy and efficiency in the finances
of the public schools. (b) The State Department of Education shall prepare proposed annual
budget forms for each local board of education and shall make the forms available to each
local superintendent of education by August 1 of the first year of each legislative quadrennium
and by July 1 of each subsequent year of each legislative quadrennium for use with public
hearings. The forms shall be clear, uniform, and concise in order to promote understanding
by the general public of the budget process. (c) Each local board of education shall hold
at least two open public hearings pertaining to its proposed annual budget. Copies of the
proposed budget shall be provided to the public at each hearing on forms provided by the...

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16-25-45
Section 16-25-45 Appropriations; funding for benefits. (a) There is hereby appropriated
from the Education Trust Fund to the Teachers' Retirement System of Alabama $7,276,740 for
the fiscal year beginning October 1, 1988, or such amounts as are necessary to carry out the
provisions of this section as it relates to the Teachers' Retirement System. (b) There
is hereby appropriated from the Education Trust Fund to the Employees' Retirement System $22,500
for the fiscal year beginning October 1, 1988, or such amounts as are necessary to carry out
the provisions of this section as they relate to retired employees of local boards
of education and state institutions of higher education who are retired under the Employees'
Retirement System. (c) The Board of Control of the Teachers' Retirement System shall determine
annually the amount to pay the cost of the benefits provided in this article and shall notify
the chief fiscal officer of each employer the percentum rate of earnable compensation...
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16-8-26
Section 16-8-26 Definitions; personal leave for teachers during time schools are in
session; reimbursement for unused personal leave. (a) When used in this section, the
following terms shall have the following meanings: (1) BOARD. Any public city or county board
of education; the Board of Trustees of the Alabama Institute for Deaf and Blind; the Alabama
Youth Services Board in its capacity as the Board of Education for the Youth Services School
District; the Board of Directors of the Alabama School of Fine Arts; the Board of Directors
of the Alabama High School of Mathematics and Science; and, as applied to two-year postsecondary
education institutions, the State Board of Education. (2) SUPPORT PERSONNEL or SUPPORT EMPLOYEE.
Maid, custodian, adult bus driver, lunchroom or cafeteria worker, secretary, clerk, clerical
assistant, maintenance worker, or other non-certificated employee who works an average of
at least 20 hours weekly, excluding those employees who are covered by the State...
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