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11-43B-9
Section 11-43B-9 Statement of receipts and expenses; audit of books and accounts; publication
of audit; submission of audit to mayor. The mayor shall, from time to time, prepare a detailed
statement of all receipts and expenses of the city. At the end of each fiscal year the council
shall cause the books and accounts of the city to be audited by a reputable, disinterested
certified public accountant. The same accountant shall not conduct the audit for more than
three consecutive fiscal years. A true summary of the annual audit report shall be published
once in a newspaper of general circulation in the city. The audit report shall be submitted
by the mayor to the council at its first meeting after the completion of such report. (Acts
1985, 2nd Ex. Sess., No. 85-926, p. 213, §9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-43B-9.htm - 1K - Match Info - Similar pages
11-54B-57
Section 11-54B-57 Annual reports and audits. (a) Within 90 days after the close of each fiscal
year, the district management corporation shall make an annual report of its activities for
the preceding fiscal year to the governing body of the municipality. (1) Each annual report
shall include, at a minimum: a. A financial statement for the preceding year, including a
balance sheet, statement of income and loss, and such other information as is reasonably necessary
to reflect the district management corporation's actual performance, certified by the treasurer
of the corporation. b. The budget for the current fiscal year. c. In the case of a district
funded by assessments against businesses of a particular class, a list of the businesses of
the designated class that are currently operating within the district. (2) A copy of each
annual report shall be sent to the mayor, the city council, and to all property owners, or
in the case of districts funded by assessments against businesses of a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-57.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.)...
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34-9-42
Section 34-9-42 Bond of secretary-treasurer of board; annual report and audit; national affiliation.
The secretary-treasurer of the board shall give bond in such sum as may be prescribed by the
board, conditioned to faithfully and honestly discharge the duties of the office according
to law, which bond shall be made payable to the Board of Dental Examiners of Alabama and held
in the custody of the president of the board. The secretary-treasurer of the board shall compile
an annual report which shall contain an itemized statement of all money received and disbursed
and a summary of the official acts of the board during the preceding year, and the report
shall have attached thereto a certified report and audit made by a certified public accountant
of the State of Alabama. A copy of the report and audit shall be filed of record in the office
of the Department of Finance of the State of Alabama, and a copy shall be retained by the
secretary-treasurer to be rendered upon request, to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-9-42.htm - 1K - Match Info - Similar pages
40-14B-8
Section 40-14B-8 Report upon receipt of certified capital; annual report; financial statement.
(a) Each certified capital company shall report to the Alabama Development Office as soon
as practicable after the receipt of certified capital the following: (1) The name of each
certified investor from whom the certified capital was received, including the certified investor's
insurance premium tax identification number. (2) The amount of each certified investor's investment
of certified capital and premium tax credits. (3) The date on which the certified capital
was received. (b) Not later than January 31 of each year, each certified capital company shall
report to the Alabama Development Office all of the following: (1) The amount of the company's
certified capital at the end of the preceding year. (2) Whether or not the company has invested
more than 15 percent of its total certified capital in any one business. (3) Each qualified
investment that the company made during the preceding...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-14B-8.htm - 2K - 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
34-24-532
Section 34-24-532 Finance powers. (a) The interstate commission may levy on and collect an
annual assessment from each member state to cover the cost of the operations and activities
of the interstate commission and its staff. The total assessment must be sufficient to cover
the annual budget approved each year for which revenue is not provided by other sources. The
aggregate annual assessment amount shall be allocated upon a formula to be determined by the
interstate commission, which shall promulgate a rule binding upon all member states. (b) The
interstate commission shall not incur obligations of any kind prior to securing the funds
adequate to meet the same. (c) The interstate commission shall not pledge the credit of any
of the member states, except by, and with the authority of, the member state. (d) The interstate
commission shall be subject to a yearly financial audit conducted by a certified or licensed
public accountant and the report of the audit shall be included in the...
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45-37A-56.43
Section 45-37A-56.43 Audit; inspection of records. (a) At least once every 12 months subsequent
to the date whereon an authority is created hereunder, the city shall appoint an expert accountant
who shall make an examination and audit of the records, books, and accounts of the authority
and shall make a report in writing to the city and the authority as to his or her examination
and audit. The accountant's compensation shall be payable out of the funds of the authority.
(b) The records of the authority shall constitute public records. Every citizen shall have
the right to inspect such records. The officer having custody of such records shall be obligated
to furnish to any citizen a certified copy of any such record on the citizen's demand and
payment to the authority of the same fee as is payable to the judge of probate of the county
for furnishing certified copies of records of the probate court. (Acts 1971, No. 2079, p.
3335, §24.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-56.43.htm - 1K - Match Info - Similar pages
11-104-4
Section 11-104-4 Trustees. (a) A governmental entity or entities may retain as a trustee any
financial institution, committee, association, person, or persons which it deems capable,
competent, experienced, and appropriate for serving in such capacity. (b) The powers and duties
of the trustee shall be evidenced in and determined by the written trust agreement between
the trustee and the governmental entity or entities. (c) The trustee shall cause the annual
financial statements of the trust to be prepared in accordance with generally accepted accounting
principles and an audit by a qualified independent certified accounting firm to be conducted
of those financial statements of each respective trust for each fiscal year in accordance
with generally accepted auditing standards. (d) Reasonable trustee fees and the reasonable
expenses of holding, making, and disposing of investments, such as brokerage commissions,
legal expenses referable to a particular transaction, transfer taxes, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-104-4.htm - 1K - Match Info - Similar pages
40-13-6
Section 40-13-6 Distribution of tax proceeds. (a) In each fiscal year when the funds then on
deposit in the special fund or funds created for retirement of the bonds equal the amount
needed to pay all the principal and interest becoming payable on the bonds within the succeeding
12 months and the funds then on deposit in the reserve fund or funds created for the bonds
equal the maximum principal and interest becoming due on the bonds in any one year, the severance
tax proceeds remaining in the Alabama State Docks Bulk Handling Facility Trust Fund, shall
be distributed as provided herein; provided however, that if at the end of any fiscal year
of the state, beginning with the fiscal year ending September 30, 1987, the Director of the
Alabama State Docks Department shall have notified the Director of Finance in writing, at
least five days prior to the close of the fiscal year, that the revenues to be derived by
the Alabama State Docks Department from the operations of its coal handling...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-6.htm - 13K - Match Info - Similar pages
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