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45-49-91.11
Section 45-49-91.11 Contracting powers; finances. The board may contract with county or city
planners, engineers, architects, attorneys, and other public or private consultants and with
any local, regional, state, or federal agency for the services as it may require. The board
may cooperate with and accept funds from federal, state, and local public or semipublic agencies,
private individuals, or corporations, and may expend funds, and may carry out cooperative
undertakings and contracts for planning studies necessary in the performance of its duties.
The expenditures of the board, exclusive of gifts, grants, or contract receipts, shall be
within the amounts appropriated for the purpose by the county governing body and generated
by this part. All books and records of the board and its administrative office shall be subject
to audit by the Department of Examiners of Public Accounts. (Act 2005-75, p. 111, § 12.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-91.11.htm - 1K - Match Info - Similar pages
5-2A-22
Section 5-2A-22 Independent audits; minimum standards; advisory committee; report in lieu of
audit. The board of directors of each state bank shall at least once in each calendar year
have an audit made of its books and affairs, including any accounts held in a fiduciary capacity,
by independent auditors approved by the superintendent. These may be separate audits. "Independent
auditors" shall include the audit staff of a correspondent bank or the audit staff of
a bank holding company, or auditors or accountants who are not employees of the bank. The
superintendent shall by regulation establish minimum standards for audits and reports, which
shall include such matters as he shall require. To assist in promulgating minimum standards
for audits and reports, the superintendent shall appoint an advisory committee of no less
than six members. Membership of the committee shall consist of auditors, as qualified in Chapters
1A through 12A of this title, who regularly perform audits in banks...
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15-18-181
Section 15-18-181 Administrative costs; uniform accounting system; reports and records audited
annually. (a) Administrative costs connected with the expenditures of community punishment
and corrections funds under this article shall not exceed a percentage amount established
by the commissioner. (b) The Chief Examiner of the Department of Examiners of Public Accounts
is directed to develop a uniform accounting system conforming to generally accepted accounting
principles. Such uniform accounting system shall be subject to the approval of the State Chief
Examiner of Public Accounts. Community punishment and corrections programs shall establish
and maintain the uniform accounting system. (c)(1) The annual reports and all records of accounts
and financial records of all funds received by grant, contract or otherwise from state, local
or federal sources, shall be subject to audit annually by the Chief Examiner of the Department
of Public Accounts or the Department of Corrections, or both....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-18-181.htm - 1K - Match Info - Similar pages
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
34-13-29
Section 34-13-29 Audit and payment of expenses. All necessary expenses incurred in giving examinations
to applicants and incidental to the renewal of licenses and all necessary expenses incurred
in education and enforcing this chapter shall be audited by the Department of Examiners of
Public Accounts and paid from the funds provided for in this chapter in the same manner as
other claims against the state are paid after due approval thereof by the chair and executive
director of the board. (Acts 1975, No. 214, p. 705, §37; Act 2017-433, §1.)...
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41-9-350
Section 41-9-350 Maintenance and audits of records and books of account; establishment, etc.,
of reserve fund for special contingencies and emergencies. (a) The commission shall maintain
books of account covering revenues derived by it from all sources whatsoever, together with
accounts of all expenses incurred in connection with the carrying out by the commission of
its purposes as established by and under the terms of this article. 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. (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 1963, No. 481, p. 1028, §9.)...
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41-9-22
Section 41-9-22 Officers and employees; meetings; offices, books, etc.; powers and duties generally.
(a) The commission may receive donations and contributions to carry on its work. It may establish
and maintain permanent offices and rooms. It may elect an executive officer, employ other
officers and employees and fix their compensation. It shall hold an annual meeting and as
many special meetings as may be necessary to conduct its business. Its books shall be subject
to examination by the Department of Examiners of Public Accounts. It shall have power to adopt
such rules and regulations, not inconsistent with the provisions of this chapter, as may be
necessary for the execution of the powers and duties herein conferred. (b) The commission
shall encourage the study of the fine and useful arts and art teaching, shall make investigations
and surveys, shall adopt standards and shall do and perform such other things as will promote
an interest in art in all of its relations. When called...
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36-17-13
Section 36-17-13 Recordation of paid and cancelled coupons; destruction of cancelled bonds
and coupons. The Treasurer must enter, in suitable books kept for that purpose, a record of
all paid and cancelled coupons of the several classes of coupon bonds issued by the state
and all coupon bonds which the state may hereafter issue, such record to be made as soon as
practicable after such payment and cancellation. The Examiner of Public Accounts, from time
to time, shall examine the cancelled bonds and coupons and shall compare such bonds and coupons
with the record made thereof, as required by this section, and with the interest and redemption
ledger kept by the Treasurer. Immediately after such examination, the Treasurer and the Examiner
of Public Accounts shall then destroy such bonds and coupons, and the state examiner shall
certify to the fact of the destruction of such bonds and coupons on the aforesaid record required
to be kept by this section. (Code 1896, §2025; Code 1907, §632;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-17-13.htm - 1K - Match Info - Similar pages
11-54B-18
Section 11-54B-18 Annual reports and audits. (a) Within ninety (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. (b) Within ninety
(90) days after the close of each fiscal year, the district management corporation shall cause
an annual audit of its books, accounts, and financial transactions to be made and filed with
the governing body of the municipality and for that purpose the corporation shall employ a
certified public accountant. The annual audit shall be completed and filed with the governing
body within four months after the close of the fiscal year of the corporation and a certified
duplicate copy of the audit shall be filed with the mayor and the finance director or other
financial control officer of the municipality. (Acts 1994, No. 94-677, §18.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54B-18.htm - 1K - Match Info - Similar pages
45-8A-23.177
Section 45-8A-23.177 Accounting supervision and control. The director of finance shall have
power and shall be required to: (1) Prescribe the forms of receipts, vouchers, bills, or claims
to be used by all the offices, departments, boards, and agencies of the city government; (2)
Examine and approve all contracts, orders, and other documents by which the city government
incurs financial obligations, having previously ascertained that monies have been appropriated
and allotted and will be available when the obligations shall become due and payable; (3)
Audit and approve before payment all bills, invoices, payrolls, and other evidences of claims,
demands, or charges against the city government and with the advice of the city attorney determine
the regularity, legality, and correctness of such claims, demands, or charges; (4) Inspect
and audit any accounts or records of financial transactions which may be maintained in any
office, department, board, or agency of the city government apart...
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