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
shall carry over to the next fiscal year and shall not revert to the State General Fund or any other fund. Such funds shall be appropriated, budgeted, and allotted in accordance with Sections 41-4-80 to 41-4-96, inclusive, and 41-19-1 to 41-19-12, inclusive, and only in amounts stipulated in general appropriations bills and other appropriations bills. (d) All contributions and gifts of money and property made to the commission shall be exempt from all taxation in the state. All real and personal property, money, income, resources, and activities of the commission shall be exempt from all taxation in the state. (e) The commission may award research grants in accordance with state law and subject to budget appropriations. (f) The commission shall maintain accurate records and books of account covering revenue and expenditures, which shall be subject to audit by the Department of Examiners of Public Accounts. (g) The commission shall be provided with office space and necessary office...
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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
years from the date the return is filed with the department, whichever is later. This subparagraph shall not apply to any corporation unless dissolution is completed within 18 months of the date of the written notice. e. If a taxpayer has made the election provided in subsection (d) or (e) of Section 40-18-8, a preliminary assessment based on the gain realized as a result of the involuntary conversion [in the case of subsection (d) of Section 40-18-8] or a rollover of gain on the sale of a personal residence [as provided in subsection (e) of Section 40-18-8] may be entered within three years from the date the taxpayer notified the department of the replacement of the property in accordance with subsection (d) or (e) of Section 40-18-8, as the case may be, or of his or her intention not to replace the property. f. If a taxpayer has validly elected to have the provisions of subdivision (a) (7) of Section 40-18-6 and subsection (l) of Section 40-18-8 apply to an acquisition of stock...
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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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