Code of Alabama

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45-17A-83.06
Section 45-17A-83.06 Accountant; duties of accountant. The board shall appoint, on mutually
agreeable terms, a duly licensed certified public accountant or firm to make an annual audit
of all books and accounts of the board, covering the period since the preceding examination,
and to present a written report to the board of the findings at its first meeting following
completion of the report. The original audit shall be maintained in the official records of
the board and a copy shall be delivered to the offices of the City Clerk of Tuscumbia. (Act
2007-502, §7.) (Act 2007-502, p. 1068, §7.)...
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40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition;
duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training.
All costs of operating the institute shall be paid from public funds appropriated, contributions
received, or fees and license revenues collected for this purpose. (b) The institute shall
operate under the direction and supervision of a board of directors. The board shall organize,
administer, control, oversee, and advise the institute so that the institute may carry out
the purposes of this section. The board shall promulgate reasonable rules and regulations
to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three
representatives appointed by the Alabama League of Municipalities, who shall either be municipal
officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer
or finance officer. (2) Three representatives appointed by the...
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22-18-50
Section 22-18-50 Enactment and text of Emergency Medical Services Personnel Licensure
Interstate Compact. The Emergency Medical Services Personnel Licensure Interstate Compact
is hereby enacted into law and entered into with all other jurisdictions legally joining therein
in form substantially as follows: SECTION 1. PURPOSE In order to protect the public
through verification of competency and ensure accountability for patient care related activities
all states license emergency medical services (EMS) personnel, such as emergency medical technicians
(EMTs), advanced EMTs and paramedics. This Compact is intended to facilitate the day to day
movement of EMS personnel across state boundaries in the performance of their EMS duties as
assigned by an appropriate authority and authorize state EMS offices to afford immediate legal
recognition to EMS personnel licensed in a member state. This Compact recognizes that states
have a vested interest in protecting the public's health and safety...
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16-44B-1
Section 16-44B-1 Compact. ARTICLE I PURPOSE It is the purpose of this compact to remove
barriers to education success imposed on children of military families because of frequent
moves and deployment of their parents by: A. Facilitating the timely enrollment of children
of military families and ensuring that they are not placed at a disadvantage due to difficulty
in the transfer of education records from the previous school district(s) or variations in
entrance/age requirements. B. Facilitating the student placement process through which children
of military families are not disadvantaged by variations in attendance requirements, scheduling,
sequencing, grading, course content or assessment. C. Facilitating the qualification and eligibility
for enrollment, educational programs, and participation in extracurricular academic, athletic,
and social activities. D. Facilitating the on-time graduation of children of military families.
E. Providing for the promulgation and enforcement of...
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2-8-323
Section 2-8-323 Certified association - Audit. A certified association receiving and
disbursing funds, following the close of its fiscal year every two years, shall 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 related 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 may audit, review, and 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. 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 pursuant to
this article, the association shall forward a copy of a...
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2-8-363
Section 2-8-363 Certified association - Audit. A certified association receiving and
disbursing funds, following the close of its fiscal year every two years, shall 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 related 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 may audit, review, and investigate the receipts and disbursements
of the funds in the same manner that those duties are performed for the 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
fiscal year, if it has received any funds from assessments levied and collected pursuant to
this article, the association shall forward a copy of a...
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41-5A-12.1
Section 41-5A-12.1 Audit of municipality under certain circumstances. (a) This section
shall be known and may be cited as the Municipal Audit Accountability Act. (b) Any provision
of law to the contrary notwithstanding, if the Department of Examiners of Public Accounts
suspects fraud or mismanagement of funds by a municipality, the department may examine the
books, records, vouchers, and accounts of the municipality. (c) If the mayor of a municipality
does not provide for an audit or examination to be conducted on the municipality as required
by law, or when fraud or mismanagement of funds by the municipality is suspected, a majority
of the members of the governing body of the municipality, by resolution, may submit a written
request to the department for an examination by the department of the books, records, vouchers,
and accounts of the municipality. The department, pursuant to a cursory review, shall determine
whether an in-depth audit by the department is necessary as required by...
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34-1-16
Section 34-1-16 Acts declared unlawful. No person shall assume or use the title or designation
"certified public accountant," the abbreviation "CPA" or any other title,
designation, words, letters, abbreviation, sign, card, or device tending to indicate that
the person is a certified public accountant, unless the person has received a certificate
as a certified public accountant under Section 34-1-4 and if in public practice, holds
a permit issued under Section 34-1-11, which is not revoked or suspended, hereinafter
referred to as a live permit, and all of the offices of the person in this state for the practice
of public accounting are maintained and registered as required under Section 34-1-10,
or the person is practicing pursuant to Section 34-1-7; provided, however: (1) A foreign
accountant who has registered under Section 34-1-5 and who holds a live permit issued
under Section 34-1-11 may use the title under which he or she is generally known in
his or her country, followed by the...
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41-18-1
Section 41-18-1 Text. Article I. Findings and Purposes. (a) The party states find that
the South has a sense of community based on common social, cultural and economic needs and
fostered by a regional tradition. There are vast potentialities for mutual improvement of
each state in the region by cooperative planning for the development, conservation and efficient
utilization of human and natural resources in a geographic area large enough to afford a high
degree of flexibility in identifying and taking maximum advantage of opportunities for healthy
and beneficial growth. The independence of each state and the special needs of subregions
are recognized and are to be safeguarded. Accordingly, the cooperation resulting from this
agreement is intended to assist the states in meeting their own problems by enhancing their
abilities to recognize and analyze regional opportunities and take account of regional influences
in planning and implementing their public policies. (b) The purposes of...
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2-15-133
Section 2-15-133 Bonds or bond equivalents; financial statements and reports; liability
for payments. (a) No license as required under Section 2-15-132 shall be issued or
renewed until the applicant therefor shall make, execute, and thereafter maintain on file
with the commissioner a bond or a bond equivalent as provided in subsection (f) in favor of
the State of Alabama or a trustee to be approved by the commissioner to secure the performance
of obligations incurred in the State of Alabama and the payment thereof to persons from whom
such dealer purchases livestock. Except as otherwise provided in this subsection, the amount
of each bond shall be not less than the next multiple of two thousand dollars ($2,000) above
the average amount of purchases of livestock purchased either as a dealer or on an agency
basis in Alabama during a period equivalent to two business days based on the total number
of business days and the total amount of such transactions during the preceding 12 months
or...
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