41-9-437
Section 41-9-437 Maintenance and audit of records and books of account. It shall be the duty
of the commission to maintain at all times accurate records and books of account covering
revenues and expenditures which shall be subject to the audit of the Department of Examiners
of Public Accounts. (Acts 1965, No. 863, p. 1605, §7.)...
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41-9-477
Section 41-9-477 Books and records; audits. It shall be the duty of the commission to maintain
at all times accurate records and books of account covering revenues and expenditures, which
shall be subject to the audit of the Department of Examiners of Public Accounts. (Acts 1975,
No. 1137, §8.)...
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41-9-809
Section 41-9-809 Records of revenues and expenditures; audits. The commission shall maintain
at all times accurate records and books of account covering revenues and expenditures. Such
records and books shall be available for audit at any time by the Department of Examiners
of Public Accounts, and shall be audited at least every two years in the same manner as audits
are made of other state agencies and departments. (Acts 1985, 2nd Ex. Sess., No. 85-945, p.
285, §10.)...
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41-9-350
Section 41-9-350 Maintenance and audits of records and books of account; establishment, etc.,
of reserve fund for special contingencies and emergencies. (a) The commission shall maintain
books of account covering revenues derived by it from all sources whatsoever, together with
accounts of all expenses incurred in connection with the carrying out by the commission of
its purposes as established by and under the terms of this article. Such records and books
shall be available for audit at any time by the Department of Examiners of Public Accounts
and shall be audited at least every two years in the same manner as audits are made of other
state agencies and departments. (b) The commission shall establish a reserve fund for special
contingencies and emergencies over and beyond those occurring in the normal course of routine
maintenance and operation and may authorize the deposit of this reserve fund in any lawful
depository or depositories. (Acts 1963, No. 481, p. 1028, §9.)...
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41-9-416
Section 41-9-416 Administration of funds; records; office space and equipment. (a) The commission
shall administer funds allocated for its work and be authorized to accept, disburse, and allocate
any funds that may become available from other governmental and private sources, provided
that all such funds shall be disbursed or allocated in compliance with any specific designation
stated by the donor. In the absence of such specific designation, the funds shall be disbursed
or allocated to projects related to any of the purposes of the commission. (b) The commission
may impose user fees on participants in its programs, services, or activities. Fees shall
not exceed the reasonable cost of administering the programs, services, or activities. The
commission or the executive director may waive the user fee if the waiver would promote the
purpose of the commission or if the participant is unable to pay the user fee. (c) All user
fees collected, sponsorships, direct appropriations, and other...
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41-9-960
Section 41-9-960 Accounting; auditing; reserve fund. (a) The commission shall maintain books
of accounts covering revenues derived by it from all sources, together with accounts of all
expenses incurred in connection with the carrying out by the commission of its purposes as
established under the terms of this article. Records and books shall be available for audit
at any time by the Department of Examiners of Public Accounts or the commission may obtain
the services of a certified public accountant which shall make annual audits which shall be
in lieu of audits by the Department of Examiners of Public Accounts and are filed with the
Department of Examiners of Public Accounts and opened for public inspection. (b) The commission
shall establish a reserve fund for special contingencies and emergencies over and beyond those
occurring in the normal course of routine maintenance and operation and may authorize the
deposit of this reserve fund in any lawful depository or depositories. (Acts...
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45-37-210
Section 45-37-210 Metropolitan Rapid Rail Study Commission. (a) There is created a rapid rail
authority in Jefferson County to be called the Metropolitan Rapid Rail Study Commission, hereinafter
referred to as the commission. The commission shall be a body corporate and politic, shall
be governed and managed as provided for in this section, and shall have the powers and duties
provided for by this section, and other applicable provisions of law. (b) The commission shall
be composed of five members as follows: (1) One member appointed by the Jefferson County State
Senate Delegation. (2) One member appointed by the Jefferson County State House Delegation.
(3) One member appointed by the Board of Directors of the Birmingham-Jefferson County Transit
Authority. (4) One member appointed by the Mayor of the City of Birmingham. (5) One member
appointed by the Jefferson County commissioner in charge of roads and transportation. (c)(1)
The members shall be appointed to four-year terms and may be...
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40-2A-7
Section 40-2A-7 Uniform revenue procedures. (a) Maintenance of records; audit and subpoena
authority; authority to issue regulations. (1) In addition to all other recordkeeping requirements
otherwise set out in this title, taxpayers shall keep and maintain an accurate and complete
set of records, books, and other information sufficient to allow the department to determine
the correct amount of value or correct amount of any tax, license, permit, or fee administered
by the department, or other records or information as may be necessary for the proper administration
of any matters under the jurisdiction of the department. The books, records, and other information
shall be open and available for inspection by the department upon request at a reasonable
time and location. (2) The department may examine and audit the records, books, or other relevant
information maintained by any taxpayer or other person for the purpose of computing and determining
the correct amount of value or correct...
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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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14-6-42
Section 14-6-42 Payments for services; recordkeeping. (a) Food and the services for preparing
food, serving food, and other services incident to the feeding of prisoners in the county
jail shall be paid for by the state in the amount of two dollars and twenty-five cents ($2.25)
per day for each prisoner. (b) Payments made by the state pursuant to this section to the
office of the sheriff shall be deposited in a separate account designated the Prisoner Feeding
Fund established in Section 14-6-47. The sheriff shall maintain records of all payments received
and all expenditures made from the Prisoner Feeding Fund, which shall be subject to regular
audit by the Department of Examiners of Public Accounts. Expenditures for the feeding of prisoners
shall be exempt from the competitive bid law. (Acts 1923, No. 528, p. 704; Code 1923, §4827;
Acts 1927, No. 595, p. 693; Code 1940, T. 45, §144; Acts 1945, No. 309, p. 502; Acts 1957,
No. 362, p. 477, §2; Acts 1967, No. 246, p. 626; Acts 1973,...
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