16-11-22
Section 16-11-22 Reports of city board to State Board of Education; audit of accounts. The
city board of education shall make all reports required by the State Board of Education at
such time, and upon such items and in such form, and on such blanks as may be prescribed by
the State Board of Education. The business and financial transactions of the city board of
education and the records and accounts of its treasurer shall be kept in a manner approved
by the State Superintendent of Education and shall be audited as early as possible after July
first of each year, and may be published. (School Code 1927, §214; Code 1940, T. 52, §172.)...

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16-13A-7
Section 16-13A-7 Audits. (a)(1) The yearly business and financial transactions of a local board
of education shall be audited as early as possible after the end of the fiscal year. (2) The
audits of the books and accounts of local boards of education shall be conducted by the Department
of Examiners of Public Accounts. The Department of Examiners of Public Accounts shall audit,
review, and otherwise investigate the receipts and disbursements of funds of each local board
in the same manner as audits are performed on other agencies and departments of the State
of Alabama. (3) Any local board of education governing a city school system, other than those
city systems required by law to be audited by the Department of Examiners of Public Accounts
on June 1, 2006, may employ a certified public accounting firm or firms or use the Department
of Examiners of Public Accounts to perform its yearly financial audit of its books and accounts
including a legal compliance audit and program compliance...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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16-4-7
Section 16-4-7 Publication of laws, rules, etc.; examination of reports, expenditures, etc.
The State Superintendent of Education shall prepare and publish the school laws of the state
and the rules and regulations of the State Board of Education and such other pamphlets as
will stimulate public interest, promote the work of education and foster in teachers professional
insight and efficiency. He shall receive and examine all the reports required under the rules
and regulations of the State Board of Education and, in person or through his assistants,
shall examine the expenditures and accounts of county boards of education and of boards of
education of cities under a city board of education, and shall supervise their business methods.
(School Code 1927, §70; Code 1940, T. 52, §46.)...
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16-1-2
Section 16-1-2 Inspection of buildings during and after construction; acceptance of completed
construction; forms for construction contracts. In order to eliminate the causes of school
fires and other conditions which jeopardize the health and safety of school children: (1)
The county or city superintendent of education shall notify the State Superintendent of Education
within 10 days after the beginning of the construction of a building; and, upon the request
of the county or city superintendent of education, the State Superintendent of Education or
his agent shall inspect said building during construction for the purpose of seeing that plans
and specifications upon which the contract was let are being complied with. (2) A county or
city superintendent of education shall not recommend and a county or city board of education
shall not approve for payment more than 90 percent of the contract price of the building constructed
by the county or city board of education until the State...
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45-24A-30
Section 45-24A-30 Board of education. (a) If the majority of electors voting pursuant to Section
1 of the act from which this section is derived, vote in favor of changing to an elected board,
an elected board of education for the City of Selma shall be established. The board shall
be called the Selma City Board of Education. The board shall be composed of five members.
Four members shall be elected from districts and shall be designated Selma City Board of Education
Districts 1, 2, 3, and 4. District 1 of the Selma City Board of Education shall be composed
of Selma City Council Districts 1 and 2. District 2 of the Selma City Board of Education shall
be composed of Selma City Council Districts 4 and 5. District 3 of the Selma City Board of
Education shall be composed of Selma City Council Districts 3 and 8. District 4 of the Selma
City Board of Education shall be composed of Selma City Council Districts 6 and 7. One member
shall be elected from the city at large and shall serve as...
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45-9A-50
Section 45-9A-50 City Board of Education; election. (a) If a majority of the qualified electors
of the municipality voting in the authorizing referendum election vote in favor of an elected
city board of education, the board shall be established as provided in this section and the
Legislature, as provided in Amendment 659, from time to time, by local law may provide further
for the election of the Lanett City Board of Education. The local laws may provide for the
termination of the terms of office of members of the existing city board of education; the
composition of the city board of education; initial and succeeding terms of office, including
staggered terms; election districts and at-large membership; qualifications; powers, duties,
and responsibilities; vacancies; compensation; and any other matter that the Legislature determines
necessary for the operation of the board. (b) If the majority of electors voting pursuant
to Act 2000-428 vote in favor of changing to an elected board,...
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45-22A-21
Section 45-22A-21 Board of education. (a) There is established a school board for the City
of Cullman, Alabama, which board shall be called "The Cullman City Board of Education."
The board shall be composed of five members elected from the city at-large by the qualified
electors of the City of Cullman. Places on the board shall be numbered one to five, inclusive.
(b) Each candidate for a place on the city board of education shall be at least 21 years of
age, a resident of the city for at least 90 consecutive days immediately preceding the deadline
date for qualifying as a candidate, and shall not have a record of conviction for any crime
involving moral turpitude. The qualification fee for the first election to be held for the
board created by this section shall be twenty-five dollars ($25) for each candidate. Thereafter,
each candidate shall pay a qualifying fee prescribed by the Cullman City Council not later
than six months prior to the qualifying deadline as provided by law. (c)(l)...
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45-26A-60
Section 45-26A-60 Tallassee Board of Education. (a) There is hereby established a school board
for the City of Tallassee, Alabama, which board shall be called the Tallassee Board of Education.
The members of such board shall be elected by vote of the qualified electors of the City of
Tallassee, Alabama, as hereinafter provided. The board shall be composed of seven members,
with one member of such board being elected from each of seven school districts as defined
in subsection (b). (b) The school districts from which such board members are to be elected
shall be geographically identical to the districts from which the council members of the City
of Tallassee are elected. In the event the boundaries of a city council district should be
changed for any reason, the boundaries of the corresponding school board district within the
City of Tallassee shall automatically change accordingly without the necessity of further
action by the Legislature. (c) Candidates for each place on such board of...
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45-28A-30
Section 45-28A-30 Board of education - Established. (a) There is hereby established a school
board for the City of Attalla, Alabama, which board shall be called the Attalla Board of Education.
The members of such board shall be elected by vote of the qualified electors of the City of
Attalla, Alabama, as hereinafter provided. The board shall be composed of five members, with
one member of such board being elected from each of five school districts as defined in subsection
(b). (b) The school districts from which such board members are to be elected shall be geographically
identical to the districts from which the five council members of the City of Attalla are
elected. In the event the boundaries of a city council district should be changed for any
reason, the boundaries of the corresponding school board district within the City of Attalla
shall automatically change accordingly without the necessity of further action by the Legislature.
(c) Candidates for each place on the city board...
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