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11-44E-54
Section 11-44E-54 Examination of books and publication of accounts. At the end of each year,
the commission shall cause a full and complete examination of all the books and accounts of
the city to be made by a certified public accountant, or by the state department of public
examiner of public accounts. (Acts 1988, No. 88-445, p. 660, §3.15.)...
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11-50-355
Section 11-50-355 Annual reports and audits; conflicts of interest of members, agents, or employees
of board; vesting of title to systems in city and dissolution of board upon payment, etc.,
of bonds, etc., in full. (a) Within 60 days after the expiration of each fiscal year the board
shall make an annual report of its activities for the preceding fiscal year to the city. Each
such report shall set forth a complete operating and financial statement covering its operation
during such fiscal year. The board shall cause an audit of its books and accounts to be made
at least once in each year by a certified public accountant or an auditor who is regularly
employed by the State Examiner of Public Accounts, and the cost thereof may be treated as
a part of the cost of operation. (b) Any member, agent, or employee of the board who contracts
with the board or is interested, either directly or indirectly, in any contract with the board
or in the sale of any property, either real or personal, to...
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45-35-150.09
Section 45-35-150.09 Bingo games - Filing of records; inspection; examination or audit. (a)
On or before April 15, after this article has been in effect for one year, and on or before
April 15 of each calendar year thereafter, each permit holder shall file with the sheriff
a copy of the records required in Section 45-35-150.08 relating to the operation of bingo
sessions in the previous calendar year. The records shall be open to inspection by any law
enforcement agency. (b) The records required to be kept by Section 45-35-150.08 by the permit
holder for the preceding one year shall be open to inspection by the sheriff, any law enforcement
agency, or the duly authorized representatives of either during reasonable business hours.
(c) The location at which bingo is being conducted, or at which an applicant or permit holder
intends to conduct bingo, shall be open to inspection during regular business hours by the
sheriff or any law enforcement agency. (d) Any permit holder may be examined...
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11-43C-31
Section 11-43C-31 Monthly statement of receipts and expenses; annual examination of books and
accounts. The mayor shall each month print a detailed statement of all receipts and expenses
of the city, and shall furnish printed copies thereof to the daily newspapers of the city,
other members of the news media of the city, and to persons who apply therefor. At the end
of each year, the mayor shall cause a full and complete examination of all the books and accounts
of the city to be made by a certified public accountant, or by the state examiners, and shall
cause the result of such examination to be published in the manner above provided for publication
of statements of monthly expenditures. Such examination shall not be made more than two years
in succession by the same accountant. (Acts 1987, No. 87-102, p. 116, §31.)...
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11-44C-31
Section 11-44C-31 Monthly statement of receipts and expenses; annual examination of books and
accounts. The mayor shall each month print a detailed statement of all receipts and expenses
of the city, and shall furnish printed copies thereof to the daily newspapers of the city,
other members of the news media of the city, and to persons who apply for copies. At the end
of each year, the mayor shall cause a full and complete examination of all the books and accounts
of the city to be made by a certified public accountant, or by the state examiners, and shall
cause the result of the examination to be published in the same manner as provided above for
publication of statements of monthly expenditures. The examination shall not be made more
than five years in succession by the same accountant. (Acts 1985, No. 85-229, p. 96, §31;
Acts 1993, No. 93-301, p. 435, §1; Act 2001-421, p. 537, §1.)...
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10A-10-1.11
Section 10A-10-1.11 Annual report. (a) Each year, a real estate investment trust doing business
in this state shall prepare an annual report of its operations. The report shall include a
balance sheet, an income statement, and a surplus statement. (b) The financial statements
in the annual report shall be certified by an independent certified public accountant based
on the accountant's full examination of the books and records of the real estate investment
trust in accordance with generally accepted auditing procedures. (c) The annual report shall
be submitted to shareholders at or before the annual meeting of shareholders. (d) A real estate
investment trust shall mail the annual financial statements to each shareholder within 120
days after the close of each fiscal year. Thereafter, on written request from a shareholder
who was not mailed the statements, the real estate investment trust shall mail to him or her
the latest financial statements. (Acts 1995, No. 95-628, p. 1317, §11;...
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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...
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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...
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34-1-11
Section 34-1-11 Annual permits to practice; inactive status; continuing education. 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. (a)(1) Permits to engage in the practice of public accounting
in this state shall be issued by the board to a holder of a certificate of certified public
accountant issued under Section 34-1-4 and to a person registered under Section 34-1-8 who
furnishes evidence satisfactory to the board of compliance with the requirements of subsection
(c) and who: (1) is a citizen of the United States or, if not a citizen of the United States,
a person who is legally present in the United States with appropriate documentation from the
federal government, or has declared his or her intent to become a citizen; and (2) has attained
the age of 19 years; and (3) is of good moral character; and (4) meets the experience requirements
set forth in subsection (e). Permits to engage in the...
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16-44A-32
Section 16-44A-32 Powers and duties of board. In furtherance of the purposes of the trust,
the board of trustees shall have the following powers and duties: (1) Accept gifts, contributions,
donations of funds or land, bequests, grants, appropriations, membership fees, or other forms
of financial assistance for educational and other purposes in furtherance of this article,
from any federal entity, from the state, its agencies and various political subdivisions,
or any public or other entity, any and all of which are hereby authorized to grant any of
the foregoing forms of assistance, or from any private person, foundation, corporation, or
other agency, and to comply with any rules and regulations concerning grants by the federal
government or other grantors, which are not in contravention of the Constitution and laws
of this state or the United States. In fulfillment of its statewide civic educational mission,
the trust may enter into cooperative agreements with local, state, regional,...
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