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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-32-14.htm - 1K - Match Info - Similar pages
16-44A-16
Section 16-44A-16 Establishment of bank accounts; adoption of annual budget; performance
of independent annual audit. (a) The board shall establish its account(s) and deposit its
funds therein with any bank qualified to serve as a state depositary. All funds shall be governed
by the applicable laws of Alabama, including the state bid law and the ethics act. Nothing
herein shall be deemed to require uncompensated compact delegates, compact members, and board
members to file annual statements of economic interests. The board shall adopt an annual budget,
provide for its administration, and require bonding of officers and employees as it deems
necessary and pay premiums therefor. (b) There shall be an annual audit performed by a certified
public accountant, appointed by the board, and a copy shall be furnished to the board, executive
director, and to the Department of Examiners of Public Accounts. Nothing herein shall preclude
the department from conducting an examination of the books or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-44A-16.htm - 1K - Match Info - Similar pages
34-1-11
Section 34-1-11 Annual permits to practice; inactive status; continuing education. THIS
SECTION WAS AMENDED BY ACT 2018-106 IN THE 2018 REGULAR SESSION, EFFECTIVE MAY 1, 2018.
THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) Permits to engage in the practice of public
accounting in this state shall be issued by the board to a holder of a certificate of certified
public accountant issued under Section 34-1-4 and to a person registered under Section
34-1-8 who furnishes evidence satisfactory to the board of compliance with the requirements
of subsection (c) and who: (1) is a citizen of the United States or, if not a citizen of the
United States, a person who is legally present in the United States with appropriate documentation
from the federal government, or has declared his or her intent to become a citizen; and (2)
has attained the age of 19 years; and (3) is of good moral character; and (4) meets the experience
requirements set forth in subsection (e). Permits to engage in the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/34-1-11.htm - 7K - Match Info - Similar pages
11-49B-17
Section 11-49B-17 Annual budgets and audits required. Within 30 days of the beginning
of the fiscal year of an authority, the board shall adopt a budget for the fiscal year. The
budget may be amended by a resolution of the board at any time. Within 30 days following the
close of each fiscal year the authority shall cause an audit of its books and records to be
made for the fiscal year by an independent certified public accountant. Within 90 days following
the close of each fiscal year, the authority shall furnish a copy of the report of the audit
to the governing bodies of the authorizing county, the principal municipality, and each participating
municipality. (Acts 1997, No. 97-678, p. 1308, §17; Act 97-896, p. 262, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-17.htm - 1K - Match Info - Similar pages
2-8-166
Section 2-8-166 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 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 public inspection. Within...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-166.htm - 1K - Match Info - Similar pages
2-8-19
Section 2-8-19 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 required by this section
and submitted to the State Board of Agriculture and Industries shall be open to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-19.htm - 1K - Match Info - Similar pages
2-8-207
Section 2-8-207 Annual audit of commission; examination by Department of Examiners of
Public Accounts; publication of statement. The approved and certified commission 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 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 herein required
and submitted to the State Board of Agriculture and Industries...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-207.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-248.htm - 1K - Match Info - Similar pages
2-8-288
Section 2-8-288 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 required by this section
and submitted to the State Board of Agriculture and Industries shall be open to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-288.htm - 1K - Match Info - Similar pages
2-8-59
Section 2-8-59 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 required by this section
and submitted to the State Board of Agriculture and Industries shall be open to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-8-59.htm - 1K - Match Info - Similar pages
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