15-18-181
Section 15-18-181 Administrative costs; uniform accounting system; reports and records audited annually. (a) Administrative costs connected with the expenditures of community punishment and corrections funds under this article shall not exceed a percentage amount established by the commissioner. (b) The Chief Examiner of the Department of Examiners of Public Accounts is directed to develop a uniform accounting system conforming to generally accepted accounting principles. Such uniform accounting system shall be subject to the approval of the State Chief Examiner of Public Accounts. Community punishment and corrections programs shall establish and maintain the uniform accounting system. (c)(1) The annual reports and all records of accounts and financial records of all funds received by grant, contract or otherwise from state, local or federal sources, shall be subject to audit annually by the Chief Examiner of the Department of Public Accounts or the Department of Corrections, or both....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-18-181.htm - 1K - Match Info - Similar pages
40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual, including, but not limited to, an attorney or certified public accountant with written authority or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal; provided however, that nothing herein shall be construed as entitling any such individual who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER. The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means any officer or employee of the department duly authorized by the commissioner,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
45-49A-65.05
Section 45-49A-65.05 Disposition of funds. (a) Fifty percent of the tax proceeds distributed to the City of Mobile pursuant to Section 28-3-281, shall be transferred by the city treasurer to the board to be deposited as provided in Section 45-49A-65.02. (b) During the 1983 calendar year, tax proceeds shall be distributed in the following manner: Within 30 days after January 1, 1983, each association shall register youths according to Section 45-49A-65.04. Forty-five days after January 1, 1983, each association shall submit to the board a list of registrants. Thereupon the board shall prorate the total amount of tax proceeds for the per capita distribution according to the number of registrants of an association. In years subsequent to 1983, distribution of the tax proceeds shall be made in the manner as hereinafter set forth. On or before March 31 of each year, each association shall submit to the board a list of registrants. Thereupon the board shall prorate the total amount of tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49A-65.05.htm - 1K - Match Info - Similar pages
11-44B-7
Section 11-44B-7 Powers and duties of mayor. The mayor shall preside at all meetings of said council and sit with said council. Provided, however, the mayor shall not, for any purpose, be a member of the council, shall vote only in the case of a tie, and shall have the right of veto as provided herein. (1) The mayor shall be the chief executive officer, and shall have general supervision and control of all other officers and the affairs of the city except as otherwise provided by this article and general statutes of the state. (2) The mayor shall devote full time to the duties of his office. The mayor shall maintain an office at the city hall and be present thereat during reasonable hours when not otherwise absent therefrom on other duties of the city. (3) The mayor shall, each quarter, prepare a detailed statement of all receipts and expenses of the city, and annually, at the end of each fiscal year, the mayor shall cause the books and accounts of the city to be audited by a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44B-7.htm - 4K - Match Info - Similar pages
45-21-242.09
Section 45-21-242.09 Eligible fire departments and rescue squads - Use of funds. Funds paid to eligible fire departments and rescue squads shall only be expended for fire protection and emergency medical and rescue services including training, supplies, and equipment. The funds may also be expended to purchase liability insurance to insure coverage of acts or omissions which are directly related to the functions of a fire department or rescue squad which are committed by a fire department or rescue squad or the personnel of a fire department or rescue squad. The funds may not be expended for food, drink, social activities, fund-raising activities, or salaries. After receiving funds, the fire departments and rescue squads shall keep accurate records to verify that the funds were properly expended. By September 15 of each year, the fire departments and rescue squads shall file a financial statement with the Crenshaw County Commission detailing the expenditure of all funds received from...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.09.htm - 2K - Match Info - Similar pages
16-13-232
Section 16-13-232 Determining number of teacher units and instructional support units; grade level divisors. (a) In determining the number of teacher units for the purpose of apportioning the state Foundation Program, one teacher unit or fraction thereof shall be allowed for the specified number of pupils in average daily membership as provided for in subsection (b), during the first 20 scholastic days following Labor Day of the preceding school year in the public schools. In extreme circumstances involving natural occurrences, health-related occurrences, or other extenuating circumstances as determined and approved by the State Superintendent of Education, average daily membership for local boards of education may be calculated using alternative days to the first 20 scholastic days following Labor Day. Such alternative calculation shall be determined by the State Department of Education on a case by case basis. If a request from a local board is made to the State Superintendent, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-232.htm - 8K - Match Info - Similar pages
2-8-239
Section 2-8-239 Majority vote required for approval of assessment; canvass of results; limitations on assessment. If in such referendum a majority or more of the wheat, corn, grain sorghum, and oats producers who are eligible to participate and actually vote therein, shall vote in the affirmative and in favor of the levying and collection of the assessment proposed on such referendum, then such assessment shall be levied and collected in the manner hereinafter provided. All wheat, corn, grain sorghum, and oats producers who produce wheat, corn, grain sorghum, or oats in the crop year immediately preceding the referendum shall be eligible to participate in said referendum. Following the referendum and within 10 days thereafter the certified association shall canvass, tabulate and publicly declare and announce the results thereof. The amount of the assessment levied upon the sale of wheat, corn, grain sorghum, and oats shall not exceed $.02 per net bushel after deductions for foreign...
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26-16-71
Section 26-16-71 Allocation of funds to eligible centers. (a) For the purposes of this section, the following terms shall have the following meanings: (1) ASSOCIATE MEMBER CENTER. A child advocacy center that is working towards full membership status and has been approved by the network for associate membership status. (2) FULL MEMBER CENTER. A child advocacy center that meets the standards of Section 26-16-70, and is certified by the network as a full member. (3) PILOT PROJECT. A program initiated by the board of directors of the network to serve children in underserved areas of the state. (b) A full member center shall be eligible to receive funds that are appropriated from the State of Alabama to the Alabama Network of Children's Advocacy Centers, Incorporated. Beginning with the fiscal year ending September 30, 2002, 10 percent of the total annual appropriation to the network shall be allocated for use by the network in funding associate member centers, pilot projects, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/26-16-71.htm - 4K - Match Info - Similar pages
34-1-2
Section 34-1-2 Definitions. THIS SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For purposes of this chapter, the following words and phrases shall have the meanings respectively ascribed in this section: (1) AICPA. The American Institute of Certified Public Accountants. (2) ATTEST. Providing the following services: a. Any audit or other engagement to be performed in accordance with the Statements on Auditing Standards (SAS). b. Any review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services (SSARS). c. Any engagement to be performed in accordance with the Statements on Standards for Attestation Engagements (SSAE). d. Any engagement to be performed in accordance with the auditing standards of the Public Company Accounting Oversight Board (PCAOB). e. The statements on standards specified in this definition shall be adopted by...
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2-15-61
Section 2-15-61 Permits required for operation of livestock markets; applications; issuance; revocation; appeals. (a) No person shall operate a livestock market in the State of Alabama without first having obtained from the commissioner, as required by this division, an annual permit therefor. (b) The application for such a permit shall be made upon forms furnished by the department, which shall be verified by affidavit of the applicant which shall include all of the following information: (1) The name and address of the applicant or applicants and, if a corporation, its officers, and if a partnership, the names and addresses of its partners. (2) The place where applicant proposes to operate a livestock market. (3) A description of the property and facilities proposed to be used as a livestock market. (4) The kind of livestock the applicant proposes to handle at the livestock market and the day or days of the week the applicant proposes to conduct sales. (5) A financial statement of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-15-61.htm - 5K - Match Info - Similar pages
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