45-48-70.53
Section 45-48-70.53 Tentative budget. Not later than August 31 of each year the chair shall cause to be prepared a tentative budget. The aggregate sums tentatively budgeted for expenditure during the ensuing fiscal year shall not exceed the estimated revenues for the ensuing year plus the amounts in county funds remaining in the treasury at the close of the year in progress. The tentative budget shall present in detail proposed expenditures to meet the needs of the county government. (Act 79-466, p. 848, ยง 4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-70.53.htm - 826 bytes - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-43C-66.htm - 7K - Match Info - Similar pages
45-37A-52.163
Section 45-37A-52.163 Director of finance - Powers and duties. The director of finance shall have general management and control of the several divisions and units of the department of finance. He or she 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 as he or she may deem...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-52.163.htm - 7K - Match Info - Similar pages
45-48-70.55
Section 45-48-70.55 Final budget. (a) Within a reasonable time after the invitation for questions and comments on the tentative budget as provided for in Section 45-48-70.54, but before September 30, the commission shall adopt and approve a final budget for the ensuing fiscal year which budget may not thereafter be amended or revised except by a majority vote of the entire commission. The budget may not provide for a deficit. (b) The expenditures of no commissioner, office, department, board, institution, commission, or agency shall exceed the amount originally provided for in the final budget unless the same be amended or revised to provide for such expenditure as herein provided. Any officer of the county or department official, including the chair of the county commission, any associate county commissioner, sheriff, coroner, tax assessor, tax collector, or judge of probate, who willfully violates any of the provisions of this budget shall be personally liable for the amount by which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-70.55.htm - 3K - Match Info - Similar pages
41-4-83
Section 41-4-83 Form and contents of budget. The budget shall consist of three parts, the nature and contents of which shall be as follows: (1) Part I shall consist of the Governor's budget message, in which he shall set forth: a. His program for meeting all the expenditure needs of the government for each of the budget years, indicating the fund, general or special, from which such expenditures are to be made and the means through which such expenditures are to be financed. b. Financial statements giving in summary form: 1. The condition of the Treasury at the end of the last completed fiscal year, the estimated condition of the Treasury at the end of the fiscal year in progress and the estimated condition of the Treasury at the end of each of the budget years if his budget proposals are to be put into effect. 2. Statements showing the bonded indebtedness of the government, debt authorized and unissued, debt redemption and interest requirements and the condition of the sinking funds,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-83.htm - 4K - Match Info - Similar pages
40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or payments required to be made in lieu thereof. An abatement of transaction taxes imposed under Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the seller from the obligation to collect and pay over the transaction tax as if the sale were to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof, on tangible personal property and taxable services incorporated into an industrial development property, the cost of which may be added to capital account with respect to the property, determined without regard to any rule which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-3.htm - 19K - Match Info - Similar pages
45-8A-23.144
Section 45-8A-23.144 Proposed expenditures - Generally. In the budget and budget proposal the proposed expenditures shall be itemized in such form and to such extent as shall be provided by law, and in the absence of such provision, by regulations established by ordinance. Separate provision shall be included in the budget and budget proposal for at least: (a) Interest, amortization, and redemption charges on the public debt for which the faith and credit of the city is pledged; (b) Other statutory expenditures; (c) The payment of all judgments; (d) The amount by which the total receipts of miscellaneous revenues in the last completed fiscal year failed to equal the total of the budget estimated of receipts from miscellaneous revenues in that year; (e) An amount equal to the aggregate of all taxes levied for the third fiscal year prior to the budget year which are delinquent and outstanding on the sixtieth day prior to the beginning of the budget year, except to the extent the city may...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8A-23.144.htm - 2K - Match Info - Similar pages
11-8-3
Section 11-8-3 Annual budget. (a) It shall be the duty of the county commission, at some meeting in September of each calendar year, but not later than October 1, to prepare and adopt a budget for the fiscal year beginning on October 1 of the current calendar year which shall include all of the following: (1) An estimate of the anticipated revenue of the county for all public funds under its supervision and control including all unexpended balances as provided in Section 11-8-6. (2) An estimate of expenditures for county operations. (3) Appropriations for the respective amounts that are to be used for each of such purposes. (b) The appropriations made in the budget shall not exceed the estimated total revenue of the county available for appropriations. (c) The budget adopted, at a minimum, shall include any revenue required to be included in the budget under the provisions of Alabama law and reasonable expenditures for the operation of the offices of the judge of probate, tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-8-3.htm - 3K - Match Info - Similar pages
11-43C-49
Section 11-43C-49 Revision of budget after hearing; increase in expenditures over mayor's recommendation; expenditures not to exceed receipts and surplus unless additional revenue measures adopted. After the conclusion of the public hearing the council may insert new items of expenditures or may increase, decrease, or strike out items of expenditure in the general fund budget, except that no item of expenditure for debt service, or any other item required to be included by this chapter or other provision of law, shall be reduced or stricken out. The council shall not alter the estimates of receipts contained in the budget except to correct omissions or mathematical errors, and it shall not cause the total of expenditures as recommended by the mayor to be increased without a public hearing on such increase, which shall be held not less than three days after notice thereof by publication in a newspaper of general circulation published in the city. The council shall in no event adopt a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-43C-49.htm - 1K - Match Info - Similar pages
11-44C-49
Section 11-44C-49 Revision of budget after hearing; increase in expenditures over mayor's recommendation; expenditures not to exceed receipts and surplus unless additional revenue measures adopted. After the conclusion of the public hearing the council may insert new items of expenditures or may increase, decrease, or strike out items of expenditure in the general fund budget, except that no item of expenditure for debt service, or any other item required to be included by this chapter or other provision of law, shall be reduced or stricken out. The council shall not alter the estimates of receipts contained in the budget except to correct omissions or mathematical errors, and it shall not cause the total of expenditures as recommended by the mayor to be increased without a public hearing on such increase, which shall be held not less than three days after notice thereof by publication in a newspaper of general circulation published in the city. The council shall in no event adopt a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-44C-49.htm - 1K - Match Info - Similar pages
|