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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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2-32-14
Section 2-32-14 Certified association receiving and disbursing funds. A certified association
receiving and disbursing funds shall, within 60 days following the end of each calendar year,
or within a period of 60 days following the close of its fiscal year, cause an audit of its
books and accounts to be conducted by a certified public accountant, disclosing receipts,
disbursements, expenditures, and other pertinent information, and a copy of the auditor's
report shall be forwarded to the board for inspection and review. The Department of Examiners
of Public Accounts shall audit, review, and investigate the receipts and disbursements of
funds in the same manner that those duties are performed for examination and audits of agencies
and departments of the state. Any examination or audit required by this section shall be open
to public inspection. Within 90 days following the close of a certified association's fiscal
year, if it has received any funds from assessments levied and collected...
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31-4-19
Section 31-4-19 Disbursement of regular military appropriations for maintenance of armories,
etc. In order that there shall be provided maintenance funds for amories and other buildings
erected and areas provided for drill and training and other military purposes under the provisions
of this chapter, the Adjutant General of this state is authorized to pay out of the "Regular
Military Appropriations" sums equivalent to, or not more than, the whole sums now or
hereafter appropriated by the state for the upkeep and maintenance of National Guard or Naval
Militia organizations under the heading of "Maintenance for Headquarters and Organizations"
authorized under Chapter 2 of this title, in the discretion of the Governor upon the advice
of the Armory Commission of Alabama. (Acts 1935, No. 276, p. 672; Code 1940, T. 35, §201.)...
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31-2-131
Section 31-2-131 Revolving fund. In order to facilitate the execution of the purposes of this
chapter and the necessary movements of troops and property, the Adjutant General shall have
the authority to use a cash fund, not to exceed $2,000, to be advanced to an officer of the
State Military Department designated by the Adjutant General to be maintained and used as
a revolving fund out of which expenses authorized by this chapter may be paid, the revolving
fund to be advanced out of the regular military appropriation provided in Section 31-2-132,
and to be reimbursed from time to time out of the fund against which the expenditure is properly
chargeable, upon presentation to the Comptroller of Accounts, of receipts and vouchers with
orders attached, approved by the Governor, showing the legal expenditure of the amount sought
to be reimbursed. (Acts 1936, Ex. Sess., No. 143, p. 105; Code 1940, T. 35, §183; Acts 1973,
No. 1038, p. 1572, §132.)...
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31-2-88
Section 31-2-88 Pay and subsistence for National Guard and Naval Militia in active military
or naval service of state. Officers, warrant officers, and enlisted personnel of the National
Guard and Naval Militia, when employed in the active military or naval service of the state,
as defined and provided in this chapter, are entitled to pay for such service, which will
begin on the day of assembly at the armories or other designated places and will continue
until the day of return thereto and proper relief. Fractional parts of a day will count as
a full day. The reckoning of a day will be from midnight to the subsequent midnight. Pay of
officers, warrant officers and enlisted personnel of the National Guard shall be that rate
now or hereafter authorized by the Department of Defense for members of the regular Armed
Forces of the United States while the National Guard is on active military service for the
state, but no member paid under the provisions of this section shall be paid less than...
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41-5A-12
Section 41-5A-12 Periodic examinations and audits of state and county offices, departments,
boards, etc. (a)(1) The books, records, vouchers, and accounts of every state and county office,
officer, bureau, board, commission, corporation, institution, department, and agency shall
be examined and audited at least once every two years and more frequently if deemed necessary
by the chief examiner. (2) The books, records, vouchers, and accounts of any state and county
office, officer, bureau, board, commission, corporation, institution, department, and agency
shall be examined and audited upon a request by the Legislative Committee on Public Accounts.
Notwithstanding any other law to the contrary, the books, records, vouchers, and accounts
of municipal boards of education or any state entity holding assets within or outside this
state or within or outside the State Treasury may be examined and audited upon request of
the committee. (b) Examinations and audits required under this chapter...
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31-2-128
Section 31-2-128 Dropping allowance. A dropping allowance may be established by the Adjutant
General as an item of the budget of the State Military Department and included in the regular
appropriations made by the Legislature from time to time for the organization and maintenance
of the National Guard of Alabama, based on not more than $4 per enlisted man per year. Expenditures
therefrom will be for federal property shortages of National Guard organizations that cannot
be covered by reports of survey, due to certain technical requirements, of the federal government.
The annual estimate of this allowance shall be based on the actual enlisted strength of the
National Guard and Naval Militia on the last day of September of each year. The funds expended
as a dropping allowance shall be audited and accounted for in the same manner as other state
funds which have been appropriated for military purposes; provided, that the dropping allowance
shall not exceed $10,000 per annum; and provided...
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31-2-132
Section 31-2-132 Regular military appropriations. The Legislature of Alabama shall appropriate
during each of its regular sessions, or during such other sessions as conditions may require,
a sufficient sum of money, based upon estimates and recommendations of the Adjutant General
and approved by the Governor, for the purpose of defraying the expenses of the Military Department
in carrying out the provisions of this chapter, and such other expenses connected with the
organization, maintenance, support, upkeep, administration, armament, training, and discipline
of the National Guard of Alabama and such other expenses of a general or special nature, as
may be to the interest and benefit of the National Guard, as the Governor may approve. Any
appropriations made by law for payment of salaries or other expenses of any agency of the
state which shall be merged or consolidated with or made a part or subdivision of the Military
Department, shall be merged with and become a part of the...
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31-2-104
Section 31-2-104 Courts-martial for members of National Guard - Persons authorized to execute
processes and sentences. All processes and sentences of any of the military courts of this
state shall be executed by any sheriff, deputy sheriff, constable, or police officer, or by
any person deputized by the military court, into whose hands the same may be placed for service
or execution, and such officer shall make return thereof to the officer issuing or imposing
the same. Such service or execution of process or sentence shall be made by such officer without
tender or advancement of fee therefor, but all costs in such cases shall be paid from funds
appropriated for military purposes. The actual necessary expenses of conveying individuals
from one county in the state to another, when the same is authorized and directed by the Adjutant
General of the state, shall be paid from the regular military appropriation of the state when
approved by the Governor. (Acts 1936, Ex. Sess., No. 143, p....
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31-2-16
Section 31-2-16 Per diem of officers or enlisted men under military travel orders. Any officer
or enlisted man of the armed forces of the state detailed for duty by the Governor and while
performing such duty under travel orders by the Governor or the Adjutant General, shall be
paid the same amount of per diem as a federal active duty officer or enlisted man would be
allowed. (Acts 1936, Ex. Sess., No. 143, p. 105; Code 1940, T. 35, §17; Acts 1973, No. 1038,
p. 1572, §16.)...
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