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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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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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16-44A-16
Section 16-44A-16 Establishment of bank accounts; adoption of annual budget; performance of
independent annual audit. (a) The board shall establish its account(s) and deposit its funds
therein with any bank qualified to serve as a state depositary. All funds shall be governed
by the applicable laws of Alabama, including the state bid law and the ethics act. Nothing
herein shall be deemed to require uncompensated compact delegates, compact members, and board
members to file annual statements of economic interests. The board shall adopt an annual budget,
provide for its administration, and require bonding of officers and employees as it deems
necessary and pay premiums therefor. (b) There shall be an annual audit performed by a certified
public accountant, appointed by the board, and a copy shall be furnished to the board, executive
director, and to the Department of Examiners of Public Accounts. Nothing herein shall preclude
the department from conducting an examination of the books or...
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36-27-6
Section 36-27-6 Participation of employees of counties, cities, towns, public or quasi-public
organizations, etc. - Generally. (a) The governing board of any county, city, town or public
or quasi-public organization of the state or of any political subdivision thereof or the Alabama
Extension Service and Agricultural Experiment Station System of Auburn University may, by
resolution legally adopted to conform to rules prescribed by the Board of Control, elect to
have its officers and employees from whatever sources and in whatever manner paid become eligible
to participate in the retirement system; and the Adjutant General of the state, with the approval
of the Governor, may, by application properly prepared and submitted in conformity with rules
prescribed by the Board of Control, elect to have those employees of the Alabama National
Guard employed pursuant to 32 U.S.C.A., Section 709, and paid from federally appropriated
funds, become eligible to participate in this retirement system....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/36-27-6.htm - 16K - Match Info - Similar pages
45-46-70.02
Section 45-46-70.02 Powers and authority of board. The board of revenue shall have the power
and authority to direct and control the property of Marengo County as it may deem expedient,
according to law, and to levy a tax for general purposes and special taxes for particular
county purposes, according to the laws of Alabama; to examine, settle, and allow accounts
and claims chargeable against the county; to audit and settle the accounts of all officers
having the care, management, collection, or disbursement of money belonging to the county,
or appropriated to its use and benefit, and may have the books of the officers audited or
examined by accountants, when it deems same necessary; to have the exclusive control of the
convict labor of the county, and the disbursement of the proceeds of same; to regulate and
control the purchase of stationery, supplies, office furniture, fixtures, typewriters, records,
and books for county purposes; to provide for the purchase and payment out of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-70.02.htm - 2K - Match Info - Similar pages
31-2A-1
Section 31-2A-1 (Article 1.) Definitions. For the purposes of this code, unless the context
otherwise requires, the following words have the following meanings: (1) ACCUSER. A person
who signs and swears to charges, any person who directs that charges nominally be signed and
sworn to by another, and any other person who has an interest other than an official interest
in the prosecution of the accused. (2) CADET, CANDIDATE, or MIDSHIPMAN. A person who is enrolled
in or attending a state military academy, a regional training institute, or any other formal
education program for the purpose of becoming a commissioned officer in the state military
forces. (3) CLASSIFIED INFORMATION. Information that meets all of the following requirements:
a. Any information or material that has been determined by an official of the United States
or any state pursuant to law, an Executive order, or regulation to require protection against
unauthorized disclosure for reasons of national or state security. b....
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31-2-133
Section 31-2-133 Special appropriations for National Guard in active military service of state.
In addition to the moneys to be appropriated for the purpose stated in Section 31-2-132, there
shall be appropriated by the Legislature at each of its regular sessions, or such other sessions
as conditions may require, out of the moneys not otherwise appropriated, such sum as may be
necessary for pay, allowances, subsistence, shelter, travel and other necessary expenses of
the National Guard called into the active military service of the state for the purpose of
enforcement of the law, preservation of peace, for the security of lives of citizens, for
aid and relief of citizens in case of disaster, for the protection of property and for such
other purposes as the Governor may, for specific reasons, designate as in the active military
or naval service of the state. The disbursement of all funds appropriated for the purpose
of carrying out the provisions of this chapter shall be with the...
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11-44B-7
Section 11-44B-7 Powers and duties of mayor. The mayor shall preside at all meetings of said
council and sit with said council. Provided, however, the mayor shall not, for any purpose,
be a member of the council, shall vote only in the case of a tie, and shall have the right
of veto as provided herein. (1) The mayor shall be the chief executive officer, and shall
have general supervision and control of all other officers and the affairs of the city except
as otherwise provided by this article and general statutes of the state. (2) The mayor shall
devote full time to the duties of his office. The mayor shall maintain an office at the city
hall and be present thereat during reasonable hours when not otherwise absent therefrom on
other duties of the city. (3) The mayor shall, each quarter, prepare a detailed statement
of all receipts and expenses of the city, and annually, at the end of each fiscal year, the
mayor shall cause the books and accounts of the city to be audited by a...
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41-4-50
Section 41-4-50 Established; functions and duties. There shall be in the Department of Finance
the division of control and accounts. The functions and duties of the division of control
and accounts shall be as follows: (1) To keep all books, records and accounts relating to
the finances of the state government (including the budget accounts) which are authorized
or required to be kept by the Department of Finance, in accordance with recognized standards
of public accounting and in such a manner as at all times to reveal the true financial status
of the state government and of each special fund and account in the State Treasury. (2) To
control and make records of all payments into and out of the State Treasury and each special
fund and account therein. (3) To audit currently all receipts and receivables. (4) To preaudit
and determine the correctness and legality of every claim and account submitted for the issuance
of a warrant and to determine that funds have been appropriated and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-50.htm - 2K - Match Info - Similar pages
41-9-545
Section 41-9-545 Audit of books; operation of Governor's Mansion Complex; inventory; Governor's
Mansion Preservation Fund. (a) The authority shall keep an account of all receipts and expenditures.
Books of the authority shall be open to regular inspection and audit by the Department of
Examiners of Public Accounts. (b) The authority shall operate or provide for the operation
of the Governor's Mansion Complex in such a manner as to effectuate the purposes enumerated
in this article. (c) No furniture, equipment, art work, or other items related to the function
and operation of the complex may be disposed of by sale or donation except where allowed by
law relating to the disposal of broken or damaged state property. The authority shall maintain
an inventory of every item associated with the complex, its functions and operations made
available to the Department of Examiners of Public Accounts. (d) There is established in the
State Treasury a fund to be known as the Governor's Mansion...
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