Code of Alabama

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45-49-71.01
Section 45-49-71.01 Monthly report of receipts and expenses; annual examination of books and
accounts. (a) The Mobile County Commission shall cause to be printed and upon request be distributed
to any newspapers within the county, and to any members of the electronic media or others,
a monthly report of receipts and expenses of the county, detailing for each fund of the county
treasury receipts and expenditures and the nature thereof, by the tenth day of the succeeding
month. The report shall be included on the agenda of the next meeting at which time any citizen
of the county shall be given an opportunity to be heard, for or against the estimates of any
item relating to the report. At the end of each fiscal year, the commission shall cause a
full and complete examination of all the books and accounts of the county to be made by the
Department of Examiners of Public Accounts, and shall cause the results thereof to be distributed
in the same manner as the monthly report. (b) The...
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45-8A-23.122
Section 45-8A-23.122 Budget proposal a public record. The budget proposal and budget message
and all supporting schedules shall be a public record in the office of the city clerk open
to public inspection by anyone. The city manager shall cause sufficient copies of the budget
proposal and budget message to be prepared for distribution to interested persons. (Acts 1953,
No. 404, p. 472, §5.03.)...
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45-8A-110
Section 45-8A-110 Annexation based on resolution of public health or public good; elections.
(a) Whenever the council of the City of Oxford shall pass a resolution to the effect that
the public health or public good requires that certain territory (described in the resolution)
shall be brought within the limits of the City of Oxford: (1) It shall be the duty of the
mayor to certify a copy of such resolution to the Judge of Probate of Calhoun County and the
certified resolution shall have attached thereto a plat or map of the territory proposed to
be annexed, which certified resolution and plat or map shall be filed by the judge of probate.
(2) Within 10 days from the date of the filing of such resolution, the judge of probate must
make and enter an order upon the minutes of the court, directing and ordering an election
to be held by the qualified electors residing within the territory described, not less than
20 days nor more than 40 days from the date of the making of the order. The...
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45-8A-23.091
Section 45-8A-23.091 The city manager - Powers and duties. (a) The city manager shall be the
head of the administrative branch of the city government. He or she shall be responsible to
the council for the proper administration of all affairs of the city and, subject to the provisions
of any civil service or merit system law applicable to such city and except as otherwise provided
herein, he or she shall have power and shall be required to: (1) Enforce all laws and ordinances.
(2) Appoint and remove all officers and employees of the city except as otherwise provided
by this part and except as he or she may authorize the head of a department or office to appoint
and remove subordinates in such department or office; provided that he or she shall not appoint
or remove officers and employees of: a. Any library board of the city. b. Any board of the
city having control over any park, recreation facility, fair, or exhibit. c. Any municipally
owned public utility and any municipally owned...
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11-50-355
Section 11-50-355 Annual reports and audits; conflicts of interest of members, agents, or employees
of board; vesting of title to systems in city and dissolution of board upon payment, etc.,
of bonds, etc., in full. (a) Within 60 days after the expiration of each fiscal year the board
shall make an annual report of its activities for the preceding fiscal year to the city. Each
such report shall set forth a complete operating and financial statement covering its operation
during such fiscal year. The board shall cause an audit of its books and accounts to be made
at least once in each year by a certified public accountant or an auditor who is regularly
employed by the State Examiner of Public Accounts, and the cost thereof may be treated as
a part of the cost of operation. (b) Any member, agent, or employee of the board who contracts
with the board or is interested, either directly or indirectly, in any contract with the board
or in the sale of any property, either real or personal, to...
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11-52-14
Section 11-52-14 Alternate structure of planning commission in Class 5 municipality having
city manager, mayor commission form of government. (a) When used in this section, the words
municipality, municipalities, mayor, and council shall have the meanings as provided for in
Section 11-52-1. (b)(1) The council of any Class 5 municipality with a city manager, mayor
commission form of government may determine by ordinance that any planning commission of the
municipality created pursuant to the provisions of Section 11-52-3, shall consist of nine
members: Namely, eight regular members appointed by the council and representing as equally
as possible the several districts, wards, or other areas of the municipality, such representation
to be determined by the council, and one regular member appointed by the mayor. (2) The regular
members of the planning commission shall elect a chairman and vice-chairman, both of whom
shall be regular members, and a secretary who need not be a member of the...
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45-8A-23.055
Section 45-8A-23.055 Presiding officer; mayor and assistant mayor. (a) The councilman elected
by all of the qualified electors of the city shall have the title of mayor. He or she shall
preside at meetings of the council, shall be recognized as the head of the city government
for all ceremonial purposes and by the Governor for the purposes of military law, shall serve
as chief executive officer for the city, shall develop the basic objectives and policies of
the city in conjunction with the council and with advice from the city manager, shall ensure
the preparations of adequate plans for the long-range growth and development of the city and
annually present such plans for the review of the public and approval by the council, shall
ensure the preparations of plans for the development of resources in this the city and periodically
present such plans to the council for review and approval, shall maintain programs along with
the council to ensure successful future management of the city,...
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34-1-6
Section 34-1-6 Registration of firms of certified public accountants. (a) A firm engaged in
this state in the practice of public accounting may register with the board as a firm of certified
public accountants provided it meets all of the following requirements: (1) At least 51 percent
of the ownership of the firm, in terms of financial interests and voting rights of all partners,
officers, shareholders, members, or managers, belongs to holders of a certificate who are
licensed in some state, and such partners, officers, shareholders, members, or managers, whose
principal place of business is in this state, and who perform professional services in this
state hold a valid certificate issued under Section 34-1-4. Although firms may include nonlicensee
owners, the firm and its ownership must comply with rules promulgated by the board. (2) Each
certified public accountant owner regularly engaged within this state in the practice of public
accounting as a member of the firm shall be 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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11-43C-47
Section 11-43C-47 Printing and distribution of budget message and general fund, public utility,
and capital budgets. The mayor shall cause the budget message to be printed, mimeographed,
or otherwise reproduced for general distribution at the time of its submission to the council
and sufficient copies of the proposed general fund, public utility, and capital budgets to
be made, to supply copies to each member of the council and each newspaper of general circulation
published in the city and all other members of the news media in the city, and two copies
to be deposited in the office of the city clerk where they shall be open to public inspection
during regular business hours. (Acts 1987, No. 87-102, p. 116, §47.)...
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