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28-3-52
Section 28-3-52 Maintenance, examination and audit of books, records and accounts of board.
The books and records of the board shall at all times be subject to examination and audit
by the Department of Finance. The board shall keep a complete and accurate record of all its
actions and devise and install a system of accounts as the Department of Finance shall approve
and direct. All records of the board shall be public records. The cost of such installation,
examinations and audits by the Department of Finance shall be a charge against the moneys
collected under this chapter. At least one audit of the operations of the board shall be made
each year by the Examiner of Public Accounts. (Acts 1936-37, Ex. Sess., No. 66, p. 40; Acts
1936-37, Ex. Sess., No. 204, p. 244; Code 1940, T. 29, ยง9; Acts 1943, No. 391, p. 361.)...
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2-8-166
Section 2-8-166 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts to be conducted by a certified public accountant,
disclosing receipts, disbursements, expenditures, and other information related thereto, and
a copy thereof shall be forwarded to the State Board of Agriculture and Industries for inspection
and review. The Department of Examiners of Public Accounts may audit, review, and otherwise
investigate the receipts and disbursements of the funds in the same manner that those duties
are performed for examination and audits of agencies and departments of the state. An examination
or audit as required by this section and submitted to the State Board of Agriculture and Industries
shall be open to public inspection. Within...
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2-8-207
Section 2-8-207 Annual audit of commission; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified commission receiving and disbursing
funds as herein authorized shall following the close of their fiscal year every two years,
cause an audit of their books and accounts for the two-year period to be conducted by a certified
public accountant disclosing receipts, disbursements, expenditures, and other information
related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and
Industries for inspection and review. The examiner of public accounts of the Department of
Examiners of Public Accounts may audit, review, and otherwise investigate the receipts and
disbursements of the funds in the same manner that those duties are performed for examination
and audits of agencies and departments of the state. An examination or audit as herein required
and submitted to the State Board of Agriculture and Industries...
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2-8-19
Section 2-8-19 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts for the two-year period to be conducted by
a certified public accountant, disclosing receipts, disbursements, expenditures, and other
information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture
and Industries for inspection and review. The Department of Examiners of Public Accounts may
audit, review, and otherwise investigate the receipts and disbursements of the funds in the
same manner that those duties are performed for examination and audits of agencies and departments
of the state. An examination or audit required by this section and submitted to the State
Board of Agriculture and Industries shall be open to...
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2-8-288
Section 2-8-288 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts for the two-year period to be conducted by
a certified public accountant, disclosing receipts, disbursements, expenditures, and other
information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture
and Industries for inspection and review. The Department of Examiners of Public Accounts may
audit, review, and otherwise investigate the receipts and disbursements of the funds in the
same manner that those duties are performed for examination and audits of agencies and departments
of the state. An examination or audit required by this section and submitted to the State
Board of Agriculture and Industries shall be open to...
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2-8-59
Section 2-8-59 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts for the two-year period to be conducted by
a certified public accountant, disclosing receipts, disbursements, expenditures, and other
information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture
and Industries for inspection and review. The Department of Examiners of Public Accounts may
audit, review, and otherwise investigate the receipts and disbursements of the funds in the
same manner that those duties are performed for examination and audits of agencies and departments
of the state. An examination or audit required by this section and submitted to the State
Board of Agriculture and Industries shall be open to...
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2-8-99
Section 2-8-99 Annual audit of association; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified association receiving and disbursing
funds as authorized in this article shall, following the close of its fiscal year every two
years, cause an audit of its books and accounts for the two-year period to be conducted by
a certified public accountant, disclosing receipts, disbursements, expenditures, and other
information related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture
and Industries for inspection and review. The Department of Examiners of Public Accounts may
audit, review, and otherwise investigate the receipts and disbursements of the funds in the
same manner that those duties are performed for examination and audits of agencies and departments
of the state. An examination or audit as required by this section and submitted to the State
Board of Agriculture and Industries shall be open to...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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15-22-1.1
Section 15-22-1.1 Interstate Compact for Adult Offender Supervision. Whereas: The Interstate
Compact for the Supervision of Parolees and Probationers was established in 1937, it is the
earliest corrections "compact" established among the states and has not been amended
since its adoption over 62 years ago; Whereas: This compact is the only vehicle for the controlled
movement of adult parolees and probationers across state lines, and it currently has jurisdiction
over more than a quarter of a million offenders; Whereas: The complexities of the compact
have become more difficult to administer, and many jurisdictions have expanded supervision
expectations to include currently unregulated practices such as victim input, victim notification
requirements, and sex offender registration; Whereas: After hearings, national surveys, and
a detailed study by a task force appointed by the National Institute of Corrections, the overwhelming
recommendation has been to amend the document to bring about...
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41-4-36
Section 41-4-36 Inspection and production of books, records, accounts, etc.; examination of
witnesses. The Director of Finance and any authorized officer or employee of the Department
of Finance shall, in the performance of his official duties, for the purpose of examination,
have access to, and the right to copy from, any book, record, account, document, receipt or
paper of any of the departments, boards, bureaus, commissions, agencies, offices or institutions
of the state or of any of the counties, municipal corporations, political subdivisions or
public bodies in the state or of the officers or employees thereof, in such manner as may
be reasonable and at reasonable times. The Director of Finance or any officer or employee
of the Department of Finance designated by the director, in the performance of his official
duties, shall have the power to administer oaths, certify to official acts, take and cause
to be taken depositions of witnesses, issue subpoenas, compel the attendance of...
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