45-20A-50.07
Section 45-20A-50.07 Board of education - Auditing of records. An annual audit of the
financial records of the city school system and of the board of education shall be conducted
by an independent auditing firm selected by the board. The audit results shall be made a matter
of public record. All monies of the school system shall be accounted for whether reserved
for capital outlay or held for any other purpose. (Act 2001-343, p. 442, §8.)...
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45-37A-50.08
Section 45-37A-50.08 Audit of records. The Department of Examiners of Public Accounts
shall conduct an annual audit of the financial records of the city school system and of the
board of education. The audit results shall be made a matter of public record. All monies
of the school system shall be accounted for whether reserved for capital outlay or held for
any other purpose. (Act 2001-224, p. 261, §9.)...
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16-26D-5
Section 16-26D-5 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The
board of trustees may perform the following functions: (1) Accept donations, bequests, or
other forms of financial assistance for educational purposes from any public or private person
or agency and comply with rules and regulations governing grants from the federal government
or from any other person or agency, which are not in contravention of the constitution and
laws. (2) Purchase or lease real estate and equipment and make improvements to facilities
necessary for the use of the school, in accordance with applicable law. (3) Lease land or
other property belonging to the board of trustees or to the school. (4) Sell or exchange land
or other real property not needed for school purposes, but only when specifically authorized
by law and then only in accordance with the procedures provided for the sale of unused...

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45-28A-41.30
Section 45-28A-41.30 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE APRIL 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
The chair of the board shall have all of the following duties: (1) To preside over all board
meetings. (2) To set the meeting dates and times of all board meetings consistent with state
law. The chair shall endeavor to set meeting times at a time which will afford citizens the
best opportunity to attend. (3) To set the agenda of the board meetings in consultation with
the city superintendent of education. (4) To ensure proper and adequate notice to the public
for public hearings on the budget of the school system. (5) To maintain order at all board
meetings. (6) To assist the superintendent in seeking public input into the operations and
support of the city school system. (7) To vote on all matters which come before the board
if he or she so desires. (8) To ensure due process for the employees of the city school system...

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16-26D-4
Section 16-26D-4 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE JULY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) There
is created a board of trustees for the school. The board of trustees shall be composed of
the following members: (1) An assistant state superintendent in charge of curriculum development
with the department, or his or her designee. (2) The President of Auburn University, or his
or her designee. (3) The President of the University of Alabama in Huntsville, or his or her
designee. (4) The President of Alabama A&M University, or his or her designee. (5) The
President of Tuskegee University, or his or her designee. (6) The President of the University
of South Alabama, or his or her designee. (7) The President of the University of Alabama,
or his or her designee. (8) The Chair of the Alabama School of Cyber Technology and Engineering
Foundation. (9) The Chair of the House Ways and Means Education Committee, or his or...
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28-3-52
Section 28-3-52 Maintenance, examination and audit of books, records and accounts of
board. The books and records of the board shall at all times be subject to examination and
audit by the Department of Finance. The board shall keep a complete and accurate record of
all its actions and devise and install a system of accounts as the Department of Finance shall
approve and direct. All records of the board shall be public records. The cost of such installation,
examinations and audits by the Department of Finance shall be a charge against the moneys
collected under this chapter. At least one audit of the operations of the board shall be made
each year by the Examiner of Public Accounts. (Acts 1936-37, Ex. Sess., No. 66, p. 40; Acts
1936-37, Ex. Sess., No. 204, p. 244; Code 1940, T. 29, §9; Acts 1943, No. 391, p. 361.)...

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45-28A-41.27
Section 45-28A-41.27 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE APRIL 6, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
The compensation for each member of the board of education, including the chair, shall be
six hundred dollars ($600) per month payable from city school system funds. The board may
adjust such compensation for succeeding terms of office. (Act 2018-565, §8.)...
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16-13-31
Section 16-13-31 Record of receipts and disbursements; apportionment of countywide taxes
for Foundation Program. (a) The tax collector/revenue commissioner of each county must keep
a record of all receipts and disbursements of school funds of his/her county to the local
boards of education of the county. (b) The tax collector/revenue commissioner of each county
shall apportion county-wide taxes collected for the purposes of participating in the Foundation
Program to each local board of education in the county on the basis of the total calculated
costs of the Foundation Program for those local boards of education within the county. The
total calculated costs of the Foundation Program for each local board of education shall be
the sum of state funds received from the Foundation Program and the amount of local effort
required pursuant to paragraph a. of subdivision (3) of subsection (b) of Section 16-13-231.
(c) The apportionment of countywide taxes collected for the purposes of...
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45-2-100.2
Section 45-2-100.2 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2019 REGULAR SESSION, EFFECTIVE JUNE 5, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) The Legislature finds and declares the following: (1) The magnitude and patterns of the
historical and projected increases of population in Baldwin County, Alabama, continue to create
significant needs for the acquisition, construction, and capital improvement of the public
school facilities of the county board of education. (2) The costs of such public school facilities,
including the payment of indebtedness incurred therefor, require significant capital expenditures
of the county board of education in each fiscal year. (3) The local sources of funds of the
county board of education for public school facilities consist of the proceeds of ad valorem,
and privilege license and excise, taxes levied on a county-wide basis in Baldwin County. (4)
Given the county-wide tax base of the county board of education, the...
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16-13-191
Section 16-13-191 School tax district - Boundaries fixed by county board. In order to
make it possible to work out a system of local tax units adapted to the needs of the whole
county, the county board of education of its own initiative shall fix the boundaries of any
school tax district within its jurisdiction in which it is proposed to levy a local school
tax. In making application for a special election in any such district, the county board of
education shall submit a map made by the county surveyor, or other competent person, showing
the boundaries of the school tax district for which a special tax levy is proposed, indicating
the section or sections and ranges, together with the correct description of the boundaries
of the said district for which a special tax levy is proposed. These maps shall also show
the location of public utilities, such as power plants, railroad and telegraph lines, if any,
in such districts, and the railroad mileage for each and every corporation having...
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