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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-7.htm - 28K - Match Info - Similar pages
27-6B-4
Section 27-6B-4 Contract requirements. (a) Unless there is a written contract between the controlling
producer and the insurer approved by the board of directors of the insurer and specifying
the responsibilities of each party, a controlled insurer shall not accept business from a
controlling producer and a controlling producer shall not place business with a controlled
insurer. The contract between a controlling producer and a controlled insurer shall, as a
minimum, contain all of the following: (1) A provision that, upon written notice to the controlling
producer, the controlled insurer may terminate the contract for cause. The controlled insurer
shall suspend the authority of the controlling producer to write business during any pending
dispute regarding the cause for the termination. (2) A provision requiring the controlling
producer to give a detailed accounting to the controlled insurer on any material transaction,
including information necessary to support all commissions,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/27-6B-4.htm - 7K - Match Info - Similar pages
41-15A-7
Section 41-15A-7 Audit, examination of expenditures. Expenditure of funds by the State Health
Department and school systems shall at all times be subject to audit by the State Auditor
and examination by the Examiners of Public Accounts. Any misexpenditure of funds by any individual
shall, upon conviction in a court of competent jurisdiction, consist of a Class B misdemeanor
and be subject to the penalties therefor. (Act 99-592, p. 1352, §5.)...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-5A-12.1.htm - 3K - Match Info - Similar pages
45-2-143
Section 45-2-143 Recordkeeping; audits. (a) This section shall only apply in Baldwin County.
(b) Each volunteer fire department and each rescue squad organized as a nonprofit corporation
under Chapter 3 of Title 10A, or receiving ad valorem tax revenue pursuant to Section 45-2-242,
shall keep correct and complete books and records of all accounts and shall keep minutes of
the proceedings of its members, board of directors, and committees having any of the authority
of the board of directors. All books and records of a volunteer fire department or rescue
squad may be inspected by any member, director, or officer, or his or her agent or attorney,
for any proper purpose at any reasonable time and are subject to audit as provided in subsection
(c). (c) The chair of the board of directors of each volunteer fire department and each rescue
squad, at least once a year, shall appoint a certified public accountant or request the Department
of Examiners of Public Accounts to conduct an audit of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-143.htm - 2K - Match Info - Similar pages
23-7-15
Section 23-7-15 Annual report; audit. Following the close of each state fiscal year, the bank
shall submit an annual report of its activities for the preceding year to the Governor and
to the Legislature. The bank also shall submit an annual report to the appropriate federal
agency in accordance with requirements of any federal program. An independent certified public
accountant or the Department of Examiners of Public Accounts shall perform an audit of the
books and accounts of the bank at least once in each state fiscal year. (Act 2015-50, p. 173,
§15; Act 2018-290, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-7-15.htm - 890 bytes - Match Info - Similar pages
45-40-141.06
Section 45-40-141.06 Use of funds. Funds disbursed to eligible volunteer fire departments pursuant
to this part shall be expended only for fire protection and emergency medical services, including
training, supplies, buildings, capital improvements, equipment, insurance, professional services,
and dues. The funds shall not be expended for salaries, food, drink, social activities, or
fund-raising activities. After receiving funds, the volunteer fire departments shall keep
accurate records to verify that the funds are properly expended. By September 15th of each
year, the department shall file a report with the county association detailing the expenditure
of all funds during the previous 12 months and setting out a schedule of all proposed projects.
The filing shall account for all unspent funds and whether any unspent funds have been obligated.
Unspent funds that have not been obligated which exceed the amount of total receipts paid
to the department for the prior year from this fee...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-141.06.htm - 1K - Match Info - Similar pages
11-98-13.1
Section 11-98-13.1 Permanent Oversight Commission on 911. (a) The Permanent Oversight Commission
on 911 is established. The commission shall do the following: (1) Study the operational and
financial condition of the current 911 systems within the State of Alabama and publish a report
detailing the same. (2) Study the rate charged for 911 services and make recommendations to
the board regarding adjustments to the rate. (3) Develop recommendations for the most efficient
and effective delivery of 911 services in Alabama over both the long- and short-term. (4)
Study the charges levied by each telecommunications provider to each communications district
for both data base and network charges. (5) Develop legislation necessary to implement its
long-term 911 plan. (6) Report its findings, recommendations, and proposed legislation to
the Legislature prior to the last day of the 2014 Regular Session. (b) The commission shall
remain in place until the later of the end of the 2014 Regular Session...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-98-13.1.htm - 9K - Match Info - Similar pages
2-19-132
Section 2-19-132 Cotton growers assessment referendum authorized; assessments generally. (a)
At the request of the certified organization, the board shall authorize a referendum among
cotton growers upon the question of whether an assessment shall be levied upon cotton growers
in the state to offset, in whole or in part, the cost of boll weevil or other cotton pest
suppression or eradication programs authorized by this article or by any other law of this
state. (b) The assessment levied under this article shall be based upon the number of acres
of cotton planted. The amount of the assessment, the period of time for which it shall be
levied, and the geographical area to be covered by the assessment shall be determined by the
board. In no event shall the amount of the assessment exceed $50 per acre for any growing
season. (c) All affected cotton growers shall be entitled to vote in any such referendum and
the board shall determine any questions of eligibility to vote. (d) If at least...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-19-132.htm - 2K - Match Info - Similar pages
12-15-508
Section 12-15-508 State Multiple Needs Children Fund established; use; limitations; accounting
system to be maintained; provisions for yearly audit. (a) There is established in the State
Treasury a fund to be known as the State Multiple Needs Children Fund which shall be administered
by the agency designated by the Executive Council of the State Team. This fund shall consist
of all moneys appropriated for these purposes from the State General Fund , the Alabama Education
Trust Fund, or the Children First Trust Fund, donations, grants, bequests, loans, or any other
sources, either public or private, relating to providing services for children identified
as multiple needs children. (b) The State Multiple Needs Children Fund shall be used to provide
services not otherwise provided by state departments or agencies for multiple needs children.
Administrative costs connected with the expenditures of state multiple needs children funds
shall not exceed a percentage amount established by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-15-508.htm - 2K - Match Info - Similar pages
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