Code of Alabama

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27-60-2
Section 27-60-2 Interstate Insurance Product Regulation Compact. The State of Alabama hereby
agrees to the following interstate compact known as the Interstate Insurance Product Regulation
Compact: ARTICLE I. PURPOSES. The purposes of this compact are, through means of joint and
cooperative action among the compacting states: 1. To promote and protect the interest of
consumers of individual and group annuity, life insurance, disability income, and long-term
care insurance products; 2. To develop uniform standards for insurance products covered under
the compact; 3. To establish a central clearinghouse to receive and provide prompt review
of insurance products covered under the compact and, in certain cases, advertisements related
thereto, submitted by insurers authorized to do business in one or more compacting states;
4. To give appropriate regulatory approval to those product filings and advertisements satisfying
the applicable uniform standard; 5. To improve coordination of...
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16-13A-7
Section 16-13A-7 Audits. (a)(1) The yearly business and financial transactions of a local board
of education shall be audited as early as possible after the end of the fiscal year. (2) The
audits of the books and accounts of local boards of education shall be conducted by the Department
of Examiners of Public Accounts. The Department of Examiners of Public Accounts shall audit,
review, and otherwise investigate the receipts and disbursements of funds of each local board
in the same manner as audits are performed on other agencies and departments of the State
of Alabama. (3) Any local board of education governing a city school system, other than those
city systems required by law to be audited by the Department of Examiners of Public Accounts
on June 1, 2006, may employ a certified public accounting firm or firms or use the Department
of Examiners of Public Accounts to perform its yearly financial audit of its books and accounts
including a legal compliance audit and program compliance...
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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...
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39-7-28
Section 39-7-28 Examinations of accounts and books of authority; copy of examination to be
furnished to board of trustees; publication of statement and analysis of financial standing
of authority; special audit and examination of books and accounts of authority. The municipality
or, in case of an unincorporated area in one county, the county governing body or, in an unincorporated
area in two or more counties, the Governor of Alabama, are hereby authorized and empowered
from time to time to examine the accounts and books of such authority, including its receipts,
disbursements, contracts, leases, sinking funds, investments and any other matters relating
to its financial standing. Such examination shall be made at least once in every year and
a copy of such examination shall be furnished the board of trustees of such authority, together
with a copy of any recommendations made that the examiner may deem advisable. A condensed
statement and analysis of the financial standing and condition...
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45-17A-83.06
Section 45-17A-83.06 Accountant; duties of accountant. The board shall appoint, on mutually
agreeable terms, a duly licensed certified public accountant or firm to make an annual audit
of all books and accounts of the board, covering the period since the preceding examination,
and to present a written report to the board of the findings at its first meeting following
completion of the report. The original audit shall be maintained in the official records of
the board and a copy shall be delivered to the offices of the City Clerk of Tuscumbia. (Act
2007-502, §7.) (Act 2007-502, p. 1068, §7.)...
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45-35A-54.34
Section 45-35A-54.34 Examination of books and accounts. At the end of each year the board of
commissioners shall cause a full and complete examination of all the books and accounts of
the city to be made by competent accountants, and shall publish the result of such examination
in the manner above provided for publication of statements of quarterly expenditures; and
the Governor may at any time, have all the books and accounts of such city examined by the
Department of Examiners of Public Accounts, the cost of such examination to be paid by such
city upon the presentation to the president of the board of commissioners of the city of a
duly verified statement of such expenses made by the department, approved by the Governor.
(Act 79-537, p. 959, §35.)...
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45-37A-50.08
Section 45-37A-50.08 Audit of records. The Department of Examiners of Public Accounts shall
conduct an annual audit of the financial records of the city school system and of the board
of education. The audit results shall be made a matter of public record. All monies of the
school system shall be accounted for whether reserved for capital outlay or held for any other
purpose. (Act 2001-224, p. 261, §9.)...
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41-9-477
Section 41-9-477 Books and records; audits. It shall be the duty of the commission to maintain
at all times accurate records and books of account covering revenues and expenditures, which
shall be subject to the audit of the Department of Examiners of Public Accounts. (Acts 1975,
No. 1137, §8.)...
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36-16-9
Section 36-16-9 Property Inventory Control Division - Duty of Examiners of Public Accounts
as to state personal property. The Examiners of Public Accounts, in making their examination
or audit of the accounts and records of each state department or agency, shall compare the
inventory of personal property of the department or agency kept by the Property Inventory
Control Division with personal property in the custody of the department or agency, and shall
include a statement of the result of the comparison in their report. The value of any personal
property lost to the state due to the neglect or willful act of the person having the custody
of the property shall be recoverable from such persons in an appropriate action instituted
on behalf of the state by the Attorney General. (Acts 1949, No. 627, p. 967, &sect;2.)...

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41-4-66
Section 41-4-66 Online database of requests for a proposal for a public contract. (a) The Division
of Control and Accounts with the State Department of Finance shall establish and maintain
and post on the state's website a statewide database of each request for a proposal for a
public contract by the State of Alabama, any agency, board, commission, or department of the
state which receives state or federally appropriated funds, the State Board of Education,
a public college or trade school, or a public university. (b) The Division of Control and
Accounts shall establish procedures and adopt rules to implement this section. (c) Each agency,
board, commission, department, State Board of Education, public college or trade school and
public university shall cooperate with and provide information to the Division of Control
and Accounts as necessary to implement and administer the section. (d) Beginning on October
1, 2013, the Division of Control and Accounts may charge any agency, board,...
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