Code of Alabama

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45-8A-23.186
Section 45-8A-23.186 Emergency appropriations. At any time in any budget year, the council
may, pursuant to this section, make emergency appropriations to meet a pressing need for public
expenditure, for other than a regular or recurring requirement, to protect the public health,
safety or welfare. Such appropriation shall be by resolution adopted by the favorable votes
of at least four-fifths of the whole qualified membership of the council, and shall be made
only upon written recommendation of the city manager. The total amount of all emergency appropriations
made in any budget year shall not exceed three per centum of the total operating appropriations
made in the budget for that year. (Acts 1953, No. 404, p. 472, §6.17.)...
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45-37A-52.135
Section 45-37A-52.135 Emergency appropriations. At any time in any budget year, the council
may, pursuant to this section, make emergency appropriations to meet a pressing need for public
expenditures, for other than a regular or recurring requirement, to protect the public health,
safety, or welfare. Such appropriation may be made by the council, by not less than five affirmative
votes, but only on the recommendation of the mayor. The total amount of all emergency appropriations
made in any budget year shall not exceed five percent of the total general fund operating
appropriations made in the budget for that year. (Acts 1955, No. 452, p. 1004, §5.16.)...

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11-43C-58
Section 11-43C-58 Emergency appropriations. At any time in any budget year, the council may
make emergency appropriations to meet a pressing need for public expenditures, for other than
a regular or recurring requirement, to protect the public health, safety, or welfare. Such
appropriation may be made by the council by not less than four affirmative votes, but only
on the recommendation of the mayor. (Acts 1987, No. 87-102, p. 116, §58.)...
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11-44C-58
Section 11-44C-58 Emergency appropriations. At any time in any budget year, the council may
make emergency appropriations to meet a pressing need for public expenditures, for other than
a regular or recurring requirement, to protect the public health, safety, or welfare. Such
appropriation may be made by the council by not less than five affirmative votes, but only
on the recommendation of the mayor. (Acts 1985, No. 85-229, p. 96, §58.)...
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11-43B-10
Section 11-43B-10 Budget, appropriations, and expenditures. The mayor shall annually prepare
and submit a proposed budget to the council. After public hearing the council shall adopt
an ordinance providing the municipal budget. Adoption of the budget shall constitute appropriation
of the amounts specified therein from the funds indicated. If the council fails to adopt a
budget for the ensuing fiscal year by the first day of the fiscal year, the amounts appropriated
for the preceding year shall be deemed to be appropriated for the ensuing year on a month-to-month
basis until such time as the council adopts a budget. Every general fund appropriation shall
lapse at the close of the fiscal year to the extent that it has not been expended or encumbered,
except that an appropriation for a capital expenditure shall not lapse until the purpose for
which it was made is accomplished or abandoned or until three years pass without any disbursement
from or encumbrance of the appropriation. Any...
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11-43C-61
Section 11-43C-61 Capital budget; lapse of appropriations for capital improvement projects;
reserve fund for permanent public improvements. The council shall adopt a capital budget prior
to the beginning of the fiscal year in which the budget is to take effect. No appropriations
for a capital improvement project contained in the capital budget shall lapse until the purpose
for which the appropriation was made shall have been accomplished or abandoned, provided that
any project shall be deemed to have been abandoned if three fiscal years lapse without any
expenditure therefor. Any such lapsed appropriation shall be applied to the payment of any
indebtedness incurred in financing the project or if there is no such indebtedness, shall
be available for other appropriation. The council may by ordinance establish a reserve fund
for permanent public improvements and may appropriate thereto any portion of the general fund
cash surplus not otherwise appropriated. Appropriations from said fund...
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11-44C-61
Section 11-44C-61 Capital budget; lapse of appropriations for capital improvement projects;
reserve fund for permanent public improvements. The council shall adopt a capital budget prior
to the beginning of the fiscal year in which the budget is to take effect. No appropriations
for a capital improvement project contained in the capital budget shall lapse until the purpose
for which the appropriation was made shall have been accomplished or abandoned, provided that
any project shall be deemed to have been abandoned if three fiscal years lapse without any
expenditure therefor. Any such lapsed appropriation shall be applied to the payment of any
indebtedness incurred in financing the project or if there is no such indebtedness, shall
be available for other appropriation. The council may by ordinance establish a reserve fund
for permanent public improvements and may appropriate thereto any portion of the general fund
cash surplus not otherwise appropriated. Appropriations from said fund...
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45-8A-23.173
Section 45-8A-23.173 Director of finance - Powers and duties. The director of finance shall
have charge of the administration of the financial affairs of the city, and to that end he
or she shall have authority and shall be required to: (1) Compile the current expense estimates
for the budget for the city manager; (2) Compile the capital estimates for the budget for
the city manager; (3) Supervise and be responsible for the disbursement of all monies and
have control over all expenditures to insure that budget appropriations are not exceeded;
(4) Maintain a general accounting system for the city government and each of its offices,
departments, and agencies; keep books for and exercise financial budgetary control over each
office, department, and agency; keep separate accounts for the items of appropriation contained
in the city budget, each of which accounts shall show the amount of the appropriation, the
amounts paid therefrom, the unpaid obligations against it and the unencumbered...
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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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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...
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