11-43D-17
Section 11-43D-17 Appointment of accountant; examination of all books and accounts; compensation. The mayor, at least once a year, shall appoint a certified public accountant or the Department of Examiners of Public Accounts to conduct an examination in accordance with generally accepted auditing standards of all books and accounts of the city since the preceding examination and to make a full report thereof in writing, under oath, to be submitted to the council at its first meeting after the completion of such report, and the same shall be spread upon the minutes of the council. For his services, said certified public accountant or the Department of Examiners of Public Accounts shall be paid such sum as may be agreed upon. (Acts 1989, No. 89-750, p. 1518, §17.)...
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2-22-9
Section 2-22-9 Inspection fee; monthly statement; collection fee; disposition of fees; overpayments; examination, review, audit of sales records. (a) There shall be paid to the commissioner for all commercial fertilizer sold in this state for use therein or sold for importation into this state for use therein an inspection fee established by the board not to exceed seventy-five cents ($.75) per ton; provided, that sales to manufacturers or exchanges between them are hereby exempted. Fees so collected, including permit fees and license fees levied under Sections 2-22-4 and 2-22-5, shall be deposited to the credit of the Agricultural Fund of the State Treasury for the regulatory duties of the Department of Agriculture and Industries. (b) Every person who sells commercial fertilizer in or for importation into this state for use therein, who is licensed under Section 2-22-5 or where such person is required to procure such a license shall file with the commissioner on forms furnished by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-22-9.htm - 3K - Match Info - Similar pages
41-10-66
Section 41-10-66 Annual audit of books and accounts of authority; disposition of reports thereof. At least once every 12 months subsequent to the formation of the authority, the authority shall appoint and employ a certified public accountant who shall make an examination in detail of all books and accounts of the authority since the preceding examination and make a full report thereof in writing to be submitted to the authority and spread upon its minute book at the first meeting of the board after the receipt of said report. A copy of each such report shall be retained in the principal office of the authority and made available at reasonable hours to any holder of any bond of the authority upon request. A copy of each such report shall also be delivered by the authority to the State Treasurer within 30 days after its receipt by the authority. (Acts 1973, No. 1210, p. 2032, §16.)...
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22-21-4
Section 22-21-4 Annual audit of books and records of publicly owned medical institutions. (a) The books and records of publicly owned hospitals, nursing homes, rest homes or any other publicly owned medical institution may, upon request of the governing board of the particular institution, be audited annually by any certified public accountant who is subject to the control of the Alabama State board of Public Accountancy. The selection of the certified public accountant to perform the audit shall be the responsibility of the governing board of the particular institution. Such audit, upon approval as provided in this section, shall be in lieu of any audits otherwise required by law of said institutions. The audit to be performed by the certified public accountant shall be in accordance with generally accepted auditing standards and shall comply with the procedures promulgated by the Chief Examiner of Public Accounts, and the audit report shall be addressed to the Chief Examiner of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-21-4.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
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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41-9-960
Section 41-9-960 Accounting; auditing; reserve fund. (a) The commission shall maintain books of accounts covering revenues derived by it from all sources, together with accounts of all expenses incurred in connection with the carrying out by the commission of its purposes as established under the terms of this article. Records and books shall be available for audit at any time by the Department of Examiners of Public Accounts or the commission may obtain the services of a certified public accountant which shall make annual audits which shall be in lieu of audits by the Department of Examiners of Public Accounts and are filed with the Department of Examiners of Public Accounts and opened for public inspection. (b) The commission shall establish a reserve fund for special contingencies and emergencies over and beyond those occurring in the normal course of routine maintenance and operation and may authorize the deposit of this reserve fund in any lawful depository or depositories. (Acts...
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2-4-1
Section 2-4-1 Appointment of State Veterinarian; qualifications; compensation and powers and duties. The State Veterinarian of Alabama shall be appointed by the Commissioner of Agriculture and Industries, the Governor of Alabama, and the President of the Alabama Veterinary Medical Association, or majority of them, from the list of qualified applicants who have passed the official examination and who have been certified to the aforesaid appointing authorities by the State Personnel Department. The State Veterinarian appointed under the provisions of this section shall be subject to the provisions of the Merit System, and his or her salary shall be fixed by the State Personnel Board, upon recommendation of the Commissioner of Agriculture and Industries with approval of the State Board of Agriculture and Industries, which salary shall be paid out of the appropriation provided by law for payment of salaries and expenses of the employees of the Department of Agriculture and Industries. The...
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23-1-56
Section 23-1-56 Contracts to do work - Qualification of bidders. (a) Prequalifications of contractors. The Director of Transportation shall require all bidders to furnish a statement under oath, on such forms as the State Department of Transportation may prescribe, of detailed information with respect to their financial resources, equipment, past record, and experience of both the firm and personnel of the organization, together with such other information as the State Department of Transportation may deem necessary for carrying out the provisions of this chapter. Such forms shall include a financial statement actually prepared by a certified public accountant (C.P.A.) or any independent licensed public accountant approved by the Alabama State Department of Transportation, an inventory of equipment listing its location and book value, a listing of material and equipment houses with whom a line of credit is established as well as those firms from whom principal materials and equipment...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-56.htm - 13K - Match Info - Similar pages
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
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