41-9-437
Section 41-9-437 Maintenance and audit of records and books of account. 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 1965, No. 863, p. 1605, §7.)...
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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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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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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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41-9-809
Section 41-9-809 Records of revenues and expenditures; audits. The commission shall maintain
at all times accurate records and books of account covering revenues and expenditures. Such
records and books shall be available for audit at any time by the Department of Examiners
of Public Accounts, and shall be audited at least every two years in the same manner as audits
are made of other state agencies and departments. (Acts 1985, 2nd Ex. Sess., No. 85-945, p.
285, §10.)...
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11-43-85
Section 11-43-85 Appointment, etc., of accountant, etc., to conduct examination and prepare
report as to municipal books and accounts. In cities and towns, the mayor, at least once a
year, shall appoint an independent 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 or town 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 independent public accountant or the Department of Examiners
of Public Accounts shall be paid such sum as may be agreed upon. (Code 1907, §1229; Code
1923, §1953; Code 1940, T. 37, §445; Acts 1961, No. 569, p. 669.)...
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28-3-43
Section 28-3-43 Functions, powers, and duties of board generally; examination of board by Examiners
of Public Accounts. (a) The functions, duties and powers of the board shall be as follows:
(1) To buy, manufacture and sell alcoholic beverages and to have alcoholic beverages in its
possession for sale, as defined and enumerated in this chapter. (2) To control the possession,
sale, transportation and delivery of alcoholic beverages as enumerated and defined in this
chapter. (3) To determine the localities within which any state store shall be established
and operated and the location of such store. No store shall be established in and neither
the board nor any other person may legally buy, manufacture or sell alcoholic beverages in
any county which has voted in the negative in any election called as provided in Chapter 2
of this title for determining the said issue unless and until said county has at a subsequent
similar election voted in the affirmative. The board shall have the power...
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41-5A-5
Section 41-5A-5 Chief examiner - Powers and duties generally. (a) The chief examiner shall
be the executive and administrative head of the department and shall have the power and duty
to do all of the following subject to review and oversight by the Legislative Committee on
Public Accounts: (1) Exercise general supervision of and make regulations for the governance
of the department. (2) Prescribe uniform rules pertaining to investigations, examinations,
audits, and departmental hearings. (3) Supervise the fiscal affairs and responsibilities of
the department. (4) Appoint and remove the staff, officers, and employees of the department,
subject to the Merit System Act and the rules issued pursuant thereto. (5) Keep an accurate
and complete record of all proceedings of the department; record and file all bonds, reports,
and other documents; and assume responsibility for the custody and preservation of all papers
and documents of the department. (6) Make recommendations and an annual...
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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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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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