Code of Alabama

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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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45-8A-23.175
Section 45-8A-23.175 Allotments constitute basis of expenditures and are subject to revision.
The city manager shall file a copy of the original allotments and of each revised allotment
with the director of finance, who shall authorize all expenditures for the offices, departments,
boards, and agencies to be made from the appropriations on the basis of approved allotments
and not otherwise. (Acts 1953, No. 404, p. 472, §6.06.)...
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9-10-39
Section 9-10-39 Investment in bonds by state, banks, insurance companies, etc.; deposit of
bonds, etc., with state or municipal officers or agencies. Bonds issued by the corporation
under the provisions of this article are hereby made securities in which the state and all
political subdivisions of this state, their officers, boards, commissions, departments or
other agencies, all banks, bankers, savings banks, trust companies, savings and loan associations,
investment companies and other persons carrying on a banking business, all insurance companies,
insurance associations, and other persons carrying on an insurance business and all administrators,
executors, guardians, trustees and other fiduciaries and all other persons whatsoever who
now are or may hereafter be authorized to invest in bonds or other obligations of the state
may properly and legally invest any funds including capital belonging to them or within their
control. The bonds or other securities or obligations are hereby...
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16-36-68
Section 16-36-68 Purchasing textbooks and accountability for textbooks. (a) The local boards
of education, county commissions, and municipal councils or other governing boards of a municipality
may appropriate funds for the purpose of creating local revolving funds to be used in securing
and distributing textbooks and for the purpose of contributing to the expense of furnishing
textbooks. These revolving funds shall be reimbursed from moneys received from sales of textbooks.
(b) Local boards of education, county commissions, and other like governing bodies of the
counties or municipalities may appropriate funds for the purpose of purchasing textbooks for
free distribution or for rental to the patrons of its public schools under such rules and
regulations as shall be prescribed by the respective local boards of education. (c) All books
contracted for shall be shipped upon purchase orders of the local boards of education. The
publisher or publishing company shipping the books shall...
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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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11-11B-6
Section 11-11B-6 Legal investment status of securities. Securities issued under the authority
of this chapter shall be securities in which the state, the grantee, all counties and political
subdivisions of the state, their officers, boards, departments or agencies and all banks,
bankers, trust companies, savings and loan associations, investment companies and other persons
carrying on a banking business, all insurance companies and insurance associations and other
persons carrying on an insurance business, all administrators, executors, guardians, trustees
and other fiduciaries, and all other persons who now are or may hereafter be authorized to
invest in securities issued by a county, may properly and legally invest any funds, including
capital belonging to them or within their control. (Acts 1981, No. 81-797, p. 1399, §6.)...

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11-64-6
Section 11-64-6 Investment status of securities. Securities issued under the authority of this
chapter shall be securities in which the state, the grantee, all counties and political subdivisions
of the state, their officers, boards, departments, or agencies and all banks, bankers, trust
companies, savings and loan associations, investment companies, and other persons carrying
on a banking business, all insurance companies and insurance associations and other persons
carrying on an insurance business, all administrators, executors, guardians, trustees, and
other fiduciaries, and all other persons who now are or may hereafter be authorized to invest
in securities issued by a municipality, may properly and legally invest any funds, including
capital belonging to them or within their control. (Acts 1981, No. 81-798, p. 1403, §6.)...

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11-81A-6
Section 11-81A-6 Legal investment status of securities. Securities issued under the authority
of this chapter shall be securities in which the state, the grantee, all counties, and political
subdivisions of this state, their officers, boards, departments or agencies, and all banks,
bankers, trust companies, savings and loan associations, investment companies, and other persons
carrying on a banking business, all insurance companies and insurance associations and other
persons carrying on an insurance business, all administrators, executors, guardians, trustees,
and other fiduciaries, and all other persons who now are or may hereafter be authorized to
invest in securities issued by a municipality or county, may properly and legally invest any
funds, including capital belonging to them or within their control. (Acts 1980, No. 80-697,
p. 1400, §6.)...
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14-7-12
Section 14-7-12 Manufactured or produced articles or products - Catalogues; requests for manufacture
or production of additional articles or products. (a) The Board of Corrections shall cause
to be prepared, at such times as it may determine, catalogues containing an accurate and complete
description of all articles and products manufactured or produced by it pursuant to the provisions
of this chapter. Copies of such catalogues shall be sent to all offices, departments, institutions
and agencies of this state and made accessible to all political subdivisions of this state
referred to in Section 14-7-13. (b) The Finance Department may at any time request the Board
of Corrections to manufacture or produce additional articles or products. (Acts 1976, No.
286, p. 319, §8.)...
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14-7-16
Section 14-7-16 Reports as to purchases by state offices, etc. - Priorities as to purposes
to which articles or products to be devoted. In keeping with the primary objective of vocational
training and rehabilitation of prisoners, the articles or products manufactured or produced
by prison labor in accordance with the provisions of this chapter shall be devoted, first,
to fulfilling the requirements of the offices, departments, institutions and agencies of this
state which are supported in whole or in part by this state and, secondly, to supplying the
political subdivisions of this state with such articles and products. (Acts 1976, No. 286,
p. 319, §9.)...
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