40-2-20
Section 40-2-20 Witnesses - Incriminating testimony; perjury. No witness shall be excused from
attending or testifying or from producing books, papers, records, accounts, and other documents
before the department or in obedience to the subpoena issued by or in the name of the department
on the ground or for the reason that the testimony, documentary or otherwise, required of
him may tend to incriminate him or subject him to penalty or forfeiture. But no person shall
be prosecuted or subject to any penalty or forfeiture for or on account of any transaction,
matter, or thing concerning which he may testify or produce evidence, documentary or otherwise,
before the commission or in obedience to its subpoena, but no person so testifying shall be
exempt from prosecution and punishment for perjury committed in so testifying. (Acts 1935,
No. 194, p. 256; Code 1940, T. 51, §137.)...
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45-11-234
Section 45-11-234 Operation of jail store; inmate telephone service; Sheriff's Law Enforcement
Fund. (a) The Sheriff of Chilton County, or the authorized agent of the sheriff, may operate
a jail store and an inmate telephone system for prisoners within the confines of the county
jail. (b)(1) The sheriff shall establish and maintain a Sheriff's Law Enforcement Fund in
a bank located in Chilton County selected by the sheriff. All proceeds collected under this
section shall be deposited by the sheriff into the Sheriff's Law Enforcement Fund. All jail
store and telephone system transactions shall be accounted for in the fund. (2) The sheriff
shall keep an account of all jail store sales and telephone usage fees and transactions of
the Sheriff's Law Enforcement Fund for annual audit by the Department of Examiners of Public
Accounts. The jail store account and Sheriff's Law Enforcement Fund shall be audited at the
same time other accounts of the sheriff are audited. The Department of...
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45-23-233
Section 45-23-233 Operation of jail store; Sheriff's Law Enforcement Fund. (a) The Sheriff
of Dale County, or the authorized agents of the sheriff, may operate a jail store for prisoners
within the confines of the county jail. The jail store shall be operated to serve the needs
of the jail population. (b)(1) The sheriff shall establish and maintain a Sheriff's Law Enforcement
Fund in a bank located in Dale County. All proceeds collected under this section shall be
tax exempt and deposited by the sheriff into the Sheriff's Law Enforcement Fund. All jail
store transactions shall be accounted for in the fund. (2) The sheriff shall keep an account
of all jail store sales and transactions of the Sheriff's Law Enforcement Fund for audit by
the Department of Examiners of Public Accounts. The jail store account and Sheriff's Law Enforcement
Fund shall be audited at the same time other accounts of the sheriff are audited. The Department
of Examiners of Public Accounts shall submit a copy of the...
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45-3-231.20
Section 45-3-231.20 Jail canteen and inmate telephone system; Sheriff's Jail Fund; accounting
and use of proceeds. (a) The Sheriff of Barbour County or the authorized agents of the sheriff
may operate a jail canteen and inmate telephone system within the confines of the county jail
to serve the needs of the jail population. After the costs and operating expenses are deducted
from the income, excluding any income from fees paid for the boarding and feeding of prisoners,
the net revenues shall be deposited in the Sheriff's Jail Fund. (b) The sheriff shall establish
and maintain a Sheriff's Jail Fund in a bank located in Barbour County. (c) The sheriff shall
keep an account of all jail canteen and inmate telephone system sales and transactions and
the Sheriff's Jail Fund for annual audit by the Department of Examiners of Public Accounts.
The jail canteen and inmate telephone system account and fund shall be audited at the same
time other accounts of the sheriff are audited. The Department...
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45-49-234
Section 45-49-234 Jail store; disposition of funds. (a) The Sheriff of Mobile County or the
authorized agents of the sheriff may operate a jail store for prisoners within the confines
of the county jail. The jail store shall be operated to serve the needs of the jail population.
(b)(1) The sheriff shall establish and maintain a Law Enforcement Fund in a bank located in
Mobile County. All proceeds collected under this section shall be deposited by the sheriff
into the Law Enforcement Fund. (2) The sheriff or authorized agent of the sheriff shall keep
an account of all jail store sales and transactions of the Law Enforcement Fund for audit
by the Department of Examiners of Public Accounts. The jail store account and Law Enforcement
Fund shall be audited at the same time other accounts of the sheriff are audited. (c) All
profits realized in the operation of the jail store shall be expended for any lawful purposes
by the sheriff for the operation of the office of the sheriff including, but...
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11-65-9
Section 11-65-9 Treasurer of commission; investment of funds of commission. The treasurer of
a commission shall collect all the fees, commissions, and other moneys provided for in this
chapter, and shall supervise, check, and audit the operation of the pari-mutuel wagering pools
and the conduct and distribution thereof. A commission may appoint the principal financial
officer of the sponsoring municipality as the treasurer, in which case such officer shall
perform the duties of treasurer, without any compensation other than that to which he or she
is entitled as the principal financial officer of such sponsoring municipality, but he or
she shall be reimbursed for expenses actually incurred in the performance of his or her duties
as treasurer of a commission. The treasurer of a commission shall, with the approval of the
commission, determine the managerial, accounting, and clerical personnel that are necessary
to keep the books and records of such commission and to perform the audit and...
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2-8-248
Section 2-8-248 Annual audit of association; review by Examiner of Public Accounts; publication
of statement. The approved and certified association 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 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 shall be open to public...
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45-11-240.20
Section 45-11-240.20 Creation; offices, supplies, personnel; powers and duties. (a) There is
hereby created within the tax collector's office of Chilton County a license division. The
county commission shall furnish suitable quarters and provide the necessary forms, books,
stationery, records, equipment, and supplies, except such stationery forms and supplies as
are furnished pursuant to law by the State Department of Finance or the state Comptroller.
The county commission shall insure the tax collector has sufficient help and shall provide
such clerks and other assistants for the tax collector as shall be necessary from time to
time for the proper and efficient performance of the duties of his or her office. The tax
collector shall have authority to employ such clerks, and other assistants, and to fix their
compensation; however, the number and compensation of such clerks and other assistants shall
be subject to the approval of the county commission. The compensation of the clerks and...

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45-16-233
Section 45-16-233 Use of funds. (a) The Sheriff of Coffee County may expend funds accruing
to the Sheriff's Work Release Fund for the betterment of law enforcement in Coffee County
that is in the interest of the public and in the discharge of the sheriff's office as the
sheriff sees fit. (b)(1) The sheriff shall establish and maintain a Sheriff's Work Release
Fund in a bank located in Coffee County. All funds received under this section shall be deposited
by the sheriff into the Sheriff's Work Release Fund. (2) The sheriff shall keep an account
of all funds in the Sheriff's Work Release Fund for audit by the Department of Examiners of
Public Accounts. The Sheriff's Work Release Fund shall be audited at the same time other accounts
of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a
copy of the audit to the sheriff within 30 days of its completion. (c) Any and all monies
on June 9, 2011, in the current Work Release Fund shall be transferred into the...
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45-2-232.01
Section 45-2-232.01 Law Enforcement Fund. (a) The sheriff shall establish and maintain a Law
Enforcement Fund in a bank located in Baldwin County. All proceeds collected under this part
shall be deposited by the sheriff into the Law Enforcement Fund. (b) The sheriff shall keep
an account of all jail store sales and telephone usage and transactions of the Law Enforcement
Fund for annual audit by the Department of Examiners of Public Accounts, which shall be audited
at the same time other accounts of the sheriff are audited. The Department of Examiners of
Public Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion.
(Act 96-615, p. 978, §2.)...
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