11-61A-23
Section 11-61A-23 Examination and audit of the records. (a) At least once every 12 months
after the date an authority is created pursuant to this chapter, the municipality shall appoint
an expert accountant who shall make an examination and audit of the records, books, and accounts
of the authority and shall make a report of the audit in writing to the municipality and the
authority. The accountant's compensation shall be payable out of the funds of the authority.
(b) The records of the authority shall constitute public records. Every citizen shall have
the right to inspect the records. The officer having custody of the records shall be obligated
to furnish to any citizen a certified copy of any record on the citizen's demand and payment
to the authority of the same fee as is payable to the judge of probate of the county for furnishing
certified copies of records of the probate court. (Acts 1994, No. 94-254, p. 470, §23.)...

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45-37A-56.43
Section 45-37A-56.43 Audit; inspection of records. (a) At least once every 12 months
subsequent to the date whereon an authority is created hereunder, the city shall appoint an
expert accountant who shall make an examination and audit of the records, books, and accounts
of the authority and shall make a report in writing to the city and the authority as to his
or her examination and audit. The accountant's compensation shall be payable out of the funds
of the authority. (b) The records of the authority shall constitute public records. Every
citizen shall have the right to inspect such records. The officer having custody of such records
shall be obligated to furnish to any citizen a certified copy of any such record on the citizen's
demand and payment to the authority of the same fee as is payable to the judge of probate
of the county for furnishing certified copies of records of the probate court. (Acts 1971,
No. 2079, p. 3335, §24.)...
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11-43B-9
Section 11-43B-9 Statement of receipts and expenses; audit of books and accounts; publication
of audit; submission of audit to mayor. The mayor shall, from time to time, prepare a detailed
statement of all receipts and expenses of the city. At the end of each fiscal year the council
shall cause the books and accounts of the city to be audited by a reputable, disinterested
certified public accountant. The same accountant shall not conduct the audit for more than
three consecutive fiscal years. A true summary of the annual audit report shall be published
once in a newspaper of general circulation in the city. The audit report shall be submitted
by the mayor to the council at its first meeting after the completion of such report. (Acts
1985, 2nd Ex. Sess., No. 85-926, p. 213, §9.)...
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22-21-4
Section 22-21-4 Annual audit of books and records of publicly owned medical institutions.
(a) The books and records of publicly owned hospitals, nursing homes, rest homes or any other
publicly owned medical institution may, upon request of the governing board of the particular
institution, be audited annually by any certified public accountant who is subject to the
control of the Alabama State board of Public Accountancy. The selection of the certified public
accountant to perform the audit shall be the responsibility of the governing board of the
particular institution. Such audit, upon approval as provided in this section, shall
be in lieu of any audits otherwise required by law of said institutions. The audit to be performed
by the certified public accountant shall be in accordance with generally accepted auditing
standards and shall comply with the procedures promulgated by the Chief Examiner of Public
Accounts, and the audit report shall be addressed to the Chief Examiner of...
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11-43D-17
Section 11-43D-17 Appointment of accountant; examination of all books and accounts;
compensation. The mayor, at least once a year, shall appoint a certified public accountant
or the Department of Examiners of Public Accounts to conduct an examination in accordance
with generally accepted auditing standards of all books and accounts of the city since the
preceding examination and to make a full report thereof in writing, under oath, to be submitted
to the council at its first meeting after the completion of such report, and the same shall
be spread upon the minutes of the council. For his services, said certified public accountant
or the Department of Examiners of Public Accounts shall be paid such sum as may be agreed
upon. (Acts 1989, No. 89-750, p. 1518, §17.)...
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11-44B-7
Section 11-44B-7 Powers and duties of mayor. The mayor shall preside at all meetings
of said council and sit with said council. Provided, however, the mayor shall not, for any
purpose, be a member of the council, shall vote only in the case of a tie, and shall have
the right of veto as provided herein. (1) The mayor shall be the chief executive officer,
and shall have general supervision and control of all other officers and the affairs of the
city except as otherwise provided by this article and general statutes of the state. (2) The
mayor shall devote full time to the duties of his office. The mayor shall maintain an office
at the city hall and be present thereat during reasonable hours when not otherwise absent
therefrom on other duties of the city. (3) The mayor shall, each quarter, prepare a detailed
statement of all receipts and expenses of the city, and annually, at the end of each fiscal
year, the mayor shall cause the books and accounts of the city to be audited by a...
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45-8A-22.129
Section 45-8A-22.129 Annual audits. The retirement board shall have an audit made annually
of the trust by a certified public accountant. (Act 2012-484, p. 1349, §30.)...
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11-50-355
Section 11-50-355 Annual reports and audits; conflicts of interest of members, agents,
or employees of board; vesting of title to systems in city and dissolution of board upon payment,
etc., of bonds, etc., in full. (a) Within 60 days after the expiration of each fiscal year
the board shall make an annual report of its activities for the preceding fiscal year to the
city. Each such report shall set forth a complete operating and financial statement covering
its operation during such fiscal year. The board shall cause an audit of its books and accounts
to be made at least once in each year by a certified public accountant or an auditor who is
regularly employed by the State Examiner of Public Accounts, and the cost thereof may be treated
as a part of the cost of operation. (b) Any member, agent, or employee of the board who contracts
with the board or is interested, either directly or indirectly, in any contract with the board
or in the sale of any property, either real or personal, to...
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34-24-532
Section 34-24-532 Finance powers. (a) The interstate commission may levy on and collect
an annual assessment from each member state to cover the cost of the operations and activities
of the interstate commission and its staff. The total assessment must be sufficient to cover
the annual budget approved each year for which revenue is not provided by other sources. The
aggregate annual assessment amount shall be allocated upon a formula to be determined by the
interstate commission, which shall promulgate a rule binding upon all member states. (b) The
interstate commission shall not incur obligations of any kind prior to securing the funds
adequate to meet the same. (c) The interstate commission shall not pledge the credit of any
of the member states, except by, and with the authority of, the member state. (d) The interstate
commission shall be subject to a yearly financial audit conducted by a certified or licensed
public accountant and the report of the audit shall be included in the...
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36-21-194
Section 36-21-194 Semiannual report of executive director; annual audit. (a) The executive
director shall make semiannual reports to the board showing the total amount of money on hand
at the time of such report, all investments then held by the board and itemizing by classifications
all receipts and disbursements since the last such semiannual report. (b) The Chief Examiner
of the Department of Examiners of Public Accounts shall make an annual audit of the activities
of the board for each fiscal year and make a complete report of the same to the Legislature.
The annual audit shall cover all moneys received by the board and all expenditures made by
the board during the period covered by the audit. (Act 2010-726, p. 1818, §15.)...
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