45-39A-12.07
Section 45-39A-12.07 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
licensed certified public accountant, selected by the board, who has an office located in
the City of Florence. 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 2000-656, p. 1311, §9.)...
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45-28A-41.28
Section 45-28A-41.28 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. An annual audit
of the financial records of the city school system and of the board of education shall be
conducted by a reputable certified public accountant or auditing firm as 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 2018-565, §9.)...
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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...
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11-43C-31
Section 11-43C-31 Monthly statement of receipts and expenses; annual examination of books and
accounts. The mayor shall each month print a detailed statement of all receipts and expenses
of the city, and shall furnish printed copies thereof to the daily newspapers of the city,
other members of the news media of the city, and to persons who apply therefor. At the end
of each year, the mayor shall cause a full and complete examination of all the books and accounts
of the city to be made by a certified public accountant, or by the state examiners, and shall
cause the result of such examination to be published in the manner above provided for publication
of statements of monthly expenditures. Such examination shall not be made more than two years
in succession by the same accountant. (Acts 1987, No. 87-102, p. 116, §31.)...
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11-44C-31
Section 11-44C-31 Monthly statement of receipts and expenses; annual examination of books and
accounts. The mayor shall each month print a detailed statement of all receipts and expenses
of the city, and shall furnish printed copies thereof to the daily newspapers of the city,
other members of the news media of the city, and to persons who apply for copies. At the end
of each year, the mayor shall cause a full and complete examination of all the books and accounts
of the city to be made by a certified public accountant, or by the state examiners, and shall
cause the result of the examination to be published in the same manner as provided above for
publication of statements of monthly expenditures. The examination shall not be made more
than five years in succession by the same accountant. (Acts 1985, No. 85-229, p. 96, §31;
Acts 1993, No. 93-301, p. 435, §1; Act 2001-421, p. 537, §1.)...
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11-47-216
Section 11-47-216 Certificate of incorporation of authorities - Form; execution and acknowledgment;
filing with probate judge; recordation by probate judge; amendment. (a) Within 40 days following
the adoption of the most recent authorizing resolution, the applicants shall proceed to incorporate
an authority by filing for record in the office of the judge of probate of the county in which
the principal office of the authority is to be located a certificate of incorporation which
shall comply in form and substance with the requirements of this article and which shall be
in the form and executed in the manner provided in this article and shall also be in the form
theretofore approved by the governing body of each authorizing subdivision. (b) The certificate
of incorporation of the authority shall be signed and acknowledged by the incorporators before
an officer authorized by the laws of the state to take acknowledgment to deeds. When the certificate
of incorporation is filed for...
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11-101A-24
Section 11-101A-24 Dissolution. At any time when the authority does not have any securities
outstanding, and when there shall be no other obligations assumed by the authority that are
then outstanding, the board may adopt a resolution, which shall be duly entered upon its minutes,
declaring that the authority shall be dissolved. Upon the filing for record of a certified
copy of the resolution in the office of the judge of probate of the county in which the certificate
of incorporation of the authority was filed, the authority shall thereupon stand dissolved.
In the event that the authority owned any assets or property at the time of its dissolution,
the title to all its assets and property shall, subject to any constitutional provision to
the contrary, vest in one or more counties or municipalities in such manner and interests
as may be provided in the certificate of incorporation. If the certificate of incorporation
contains no provision respecting the vesting of title to the assets...
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11-47-219
Section 11-47-219 Authority and procedure for dissolution of authorities; vesting of title,
etc., to properties thereof upon dissolution. At any time when an authority has no bonds or
other obligations outstanding, its board may adopt a resolution, which shall be duly entered
upon its minutes, declaring that the authority shall be dissolved. Upon filing for record
of a certified copy of the resolution in the office of the judge of probate with which the
authority's certificate of incorporation is filed, the authority shall thereupon stand dissolved
and in the event it owned any property at the time of its dissolution, the title to all its
properties shall, subject to any constitutional provision or inhibitions to the contrary,
thereupon vest in one or more counties or municipalities in the manner and interests as may
be provided in the certificate of incorporation. Notwithstanding the foregoing, if the certificate
of incorporation contains no provision respecting the vesting of title...
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11-49A-19
Section 11-49A-19 Dissolution of authority; apportionment of property. At any time when the
authority has no bonds or other obligations outstanding, the board may adopt a resolution,
which shall be duly entered upon its minutes, declaring that the authority shall be dissolved.
Upon the filing for record of a certified copy of the said resolution in the office of the
judge of probate of the county in which the authorizing municipality is located, the authority
shall thereupon stand dissolved and in the event it owned any property at the time of its
dissolution, the title to all its properties shall thereupon pass to, and be divided and apportioned
as follows: Title to real estate shall vest in the county or municipality, as the case may
be, in which the said real estate is located, and the title to tangible personal property
(including cash on hand and in banks), accounts receivable, choses in action, and other intangible
property (other than tangible interest in land) shall vest in the...
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11-49B-19
Section 11-49B-19 Dissolution of authority and vesting of property. At any time when the authority
has no bonds or outstanding obligations, the board may adopt a resolution, which shall be
duly entered upon its minutes, declaring that the authority shall be dissolved. Upon the filing
for record of a certified copy of the resolution in the office of the judge of probate of
the authorizing county, the authority shall be dissolved and in the event it owned any property
at the time of its dissolution, the title to its properties shall pass to, and vest in the
authorizing county, the principal municipality, and the participating municipalities. The
county and each municipality shall have title to the property as tenant in common. The fractional
interest of the authorizing county, the principal municipality, and each participating municipality
in the property shall be represented by a fraction the numerator of which is the total amount
of fund provided by the authorizing county and each...
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