Code of Alabama

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45-46-70.18
Section 45-46-70.18 Annual report. The board of revenue shall, on to wit: October 1st of each
year make a publication in a newspaper published in Marengo County, a report showing the receipts
and expenditures for the county, the sources from which received and the purposes for which
expended, but the publication need not be an itemized report of such receipts and expenditures
or either. The publication shall also show the entire indebtedness of the county, of whatever
kind and character specifying particularly the amount of bonds outstanding, their character,
and when due; the amount of the outstanding warrants of the county, whether interest bearing
or not, and if interest bearing, the rate of interest, for the warrants, when issued and when
due and payable. (Acts 1927, No. 241, p. 146, § 23.)...
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45-46-70.17
Section 45-46-70.17 Accounting. Accounts shall be opened and kept by the county treasurer or
county depository or bank in which the funds of the county are deposited, in such manner and
such funds as the Board of Revenue of Marengo County, Alabama, may direct disbursements to
be made upon the order of the Board of Revenue of Marengo County, Alabama, and the treasurer,
depository, or bank, on October 1 of each year, shall furnish to the board of revenue in writing,
a full and detailed statement of the receipts and disbursements in each and every year to
the close of business on September 30th of such year, and shall at the same time furnish the
board of revenue with a full and detailed statement in writing, of the entire indebtedness
of the county, of whatever kind and character, specifying particularly the amount of bonds
outstanding, their character and when due; the amount of the outstanding warrants whether
interest bearing or not, and if interest bearing, the rate of interest, for...
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45-8-83
Section 45-8-83 Juvenile Court Services Fund. (a) Monthly supervision fees assessed in juvenile
court cases may continue to be assessed in the manner as currently assessed by law at the
discretion of the juvenile court judge. The supervision fees shall be collected by the juvenile
court clerk's office and deposited into the Juvenile Court Services Fund. (b) There is hereby
established a "Juvenile Court Services Fund" for the deposit of the juvenile court
supervision fees and any monies received for the benefit of the Juvenile Court Volunteer Program
or the Juvenile Probation/Dependent Child Services by legislative appropriation or by grant,
gift, or contribution by the county, municipalities, organizations, or individuals. The fund
shall be maintained in an interest-bearing account in a bank of known responsibility under
the supervision of the Presiding Family and Juvenile Court Judge of Calhoun County. (c) Any
monies, fees, etc., deposited in this fund shall be disbursed solely for...
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11-43C-66
Section 11-43C-66 Head of division of finance - Powers and duties. The head of the division
of finance shall have general management and control of the division and of finance. He shall
have charge, subject to the direction and control of the mayor, of the administration of the
financial affairs of the city, and to that end shall have authority and be required to: (1)
Cooperate with the mayor in compiling estimates for the general fund, public utility, and
capital budgets; (2) Supervise and control all encumbrances, expenditures, and disbursements
to insure that budget appropriations are not exceeded; (3) Prescribe and install systems of
accounts for all departments, offices, and agencies of the city and provide instructions for
their use; and prescribe the form of receipts, vouchers, bills, or claims to be used and of
accounts to be kept by all departments, offices, and agencies of the city; (4) Require daily,
or at such other intervals but no longer than weekly, a report of receipts...
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36-17-3
Section 36-17-3 Duties generally. The powers, functions, and duties of the Treasurer shall
be: (1) To receive all moneys due the state and deposit them in the proper accounts. (2) To
perform the functions and duties now authorized by law with respect to state depositaries.
(3) To pay all warrants duly executed by the Comptroller, and to pay for funds electronically
transferred by the Comptroller in accordance with Section 41-4-50, upon the determination
that there is sufficient money for the payment thereof in the fund upon which they are drawn.
No warrant executed by any other person shall be honored. All checks drawn on the state funds
shall be signed by the Treasurer, or the chief clerk in the office, and countersigned by the
special assistant in the office of the Treasurer, who is appointed by the Treasurer with the
approval of the Governor. Another employee may be designated by the Treasurer, with the approval
of the Governor, to countersign checks in the absence of the special...
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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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11-11-3
Section 11-11-3 Authority for issuance; form, terms, denominations, retirement, etc.; security
for payment of principal and interest on warrants generally. The county commission of each
such county, in addition to all other powers which it may now have, is hereby empowered from
time to time to authorize, sell and issue interest-bearing warrants of the county in anticipation
of and payable solely out of that portion of the highway gasoline tax required by law to be
distributed to that county. The said warrants may be in such denomination or denominations,
may have such maturity or maturities not exceeding 20 years from their date, may bear interest
at such rate or rates and payable at such times, may be made payable at such place or places
whether within or without this state and may be sold at such time or times and in such manner,
whether publicly or privately, all as the county commission of the county shall determine
most advisable by resolution duly adopted at any lawful meeting of...
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16-13-70
Section 16-13-70 Issuance authorized; purposes; source of payment. (a) Any county board of
education and any city board of education may issue and sell interest-bearing tax anticipation
warrants for the purpose of paying the costs of erecting, acquiring, providing, constructing,
purchasing, altering, enlarging, improving, repairing and equipping school buildings, school
playgrounds and buildings for housing and repairing school buses, and for the purpose of purchasing
school buses, or for any one or more of such purposes. (b) Warrants issued under the provisions
of this article shall not be general obligations of the board of education issuing such warrants
but shall be payable, as to both principal and interest, solely out of one of the following:
(1) The proceeds of any ad valorem tax voted under the constitution for the purpose of paying
such warrants, or for school purposes generally, and paid, apportioned or allocated to or
for the benefit of the board of education issuing such...
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11-3-21
Section 11-3-21 Statement of financial status - Required. As soon as practical after closing
the fiscal year, but no later than December 31 of each year, the county commission shall have
published in a newspaper of general circulation in the county a statement of the county's
financial status for the 12-month period ending on September 30 of that year, which statement
shall include at a minimum all of the following: (1) An itemized report of the county's receipts
by source and disbursements by functions or purposes or both. (2) The outstanding indebtedness
of the county of any kind or character. (3) The schedule by years for retiring indebtedness,
separating funded indebtedness from unfunded indebtedness. (4) The resources available to
pay unfunded indebtedness. (Code 1876, §750; Code 1886, §830; Code 1896, §962; Code 1907,
§3317; Acts 1919, No. 330, p. 451; Code 1923, §6766; Acts 1927, No. 592, p. 691; Acts 1935,
No. 524, p. 1111; Acts 1936-37, Ex. Sess., No. 216, p. 258; Code...
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16-13-120
Section 16-13-120 Authority to issue; interest rate; terms, use of proceeds, etc. In any county
in which a special license or privilege tax or excise tax may now or hereafter be levied,
or the proceeds of any ad valorem tax equivalent shall be apportioned, by local act of the
Legislature of Alabama, the county board of education of the county or the city board of education
of any city in the county, as the case may be, may sell and issue interest-bearing warrants,
the principal of and the interest on which shall be payable solely from that portion of the
proceeds from such tax or tax equivalent which may be apportioned and paid to such board of
education. Any such warrants may bear such rate or rates of interest not exceeding 12 percent
per annum, payable semiannually, may be in such denomination or denominations, may mature
over such period of time not exceeding 30 years after their date, may be sold at public or
private sale at such price or prices, may be made redeemable prior to...
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