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16-13A-12
Section 16-13A-12 Bonding. (a) The following officers and employees of a local board of education
shall be bonded in amounts fixed by the local board of education and approved by the State
Superintendent of Education: (1) Local superintendents of education. (2) Chief school financial
officers. (3) Any other employee of a local board handling local board of education funds
as required by the board. (b) The Chief Education Financial Officer shall be bonded in an
amount fixed by the State Superintendent of Education and approved by the State Board of Education.
(c) A certified copy of the bond shall be filed with the State Superintendent of Education.
(Act 2006-196, p. 275, ยง2.)...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature finds
that the number of students attending the several school systems located in those areas of
North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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16-13A-5
Section 16-13A-5 Supervision, fiduciary responsibility of chief school financial officer; duties.
(a) The chief school financial officer shall work under the direct supervision of the local
superintendent of education but shall have a fiduciary responsibility to the local board of
education. (b) The chief school financial officer shall perform each of the following duties:
(1) Verify the receipt of all funds to which the local board of education may be entitled
by law or which may come into its possession for public school purposes. (2) Verify the payment
of such funds, such payments to occur only on written order of the local superintendent of
education. (3) Keep an accurate record of all receipts and expenditures, and provide such
information to the local superintendent and the local board. (4) Make reports as may be required
by law, by the local board of education, or by rules and regulations of the State Board of
Education. (5) Personally notify, in writing, each board member and...
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16-6B-4
Section 16-6B-4 Financial accountability. Following the analysis of the financial integrity
of each local board of education as provided in subsection (a) or (b) of Section 16-13A-2,
if a local board of education is determined to have submitted fiscally unsound financial reports,
the State Department of Education shall provide assistance and advice. If during the assistance
the State Superintendent of Education determines that the local board of education is in an
unsound fiscal position, a person or persons shall be appointed by the State Superintendent
of Education to advise the day-to-day financial operations of the local board of education.
If after a reasonable period of time the State Superintendent of Education determines that
the local board of education is still in an unsound fiscal condition, a request shall be made
to the State Board of Education for the direct control of the fiscal operation of the local
board of education. If the request is granted, the State...
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16-13A-6
Section 16-13A-6 Required reports. (a) The State Board of Education shall by regulation provide
for various financial and other information which local superintendents of education shall
have prepared for the local boards of education, including, but not limited to, the following:
(1) A monthly financial statement showing the financial status of the local board of education
accounts with itemized categories specified by the State Board of Education. (2) A monthly
report showing all receipts and the sources thereof. (3) A monthly report showing all expenditures
with itemized categories specified by the State Board of Education. (4) An annual projected
budget. (5) Monthly and/or quarterly reports showing expenditures relative to such projected
budget. (6) A yearly report of the fixed assets inventory of the local board of education
with itemized categories specified by the State Board of Education. (7) Financial and other
information necessary to participate in national statistical...
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16-13-144
Section 16-13-144 Prohibition and penalty for exceeding budget; waiver of penalty. (a) No local
board of education shall spend or obligate itself to spend more money in any fiscal year than
the estimate of income available to that board of education for that year, plus balances on
hand at the beginning of the fiscal year, which estimate shall be approved by the State Superintendent
of Education, if the excess expenditure or excess obligation to spend results in a deficit
for that fiscal year, except as provided in Section 16-13-145. The estimate of income shall
include estimates of income from revenue receipts from all sources and estimates of nonrevenue
receipts from all sources, but excluding all funds derived from loans other than loans obtained
by the issuance of school warrants authorized by the laws of the state. This section shall
not apply to any fiscal year where there is proration of education funds going to local boards
of education. No funds shall be transferred by any...
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16-36-61
Section 16-36-61 Adoptions. (a) Based upon the recommendations of the State Textbook Committee,
the State Board of Education shall adopt textbooks from which local boards of education may
adopt for use in their systems. Local boards of education shall not adopt textbooks nor expend
public funds for textbooks that have been rejected by the State Board of Education, except
for the length of an existing local contract approved by the state superintendent. Members
of any local board found doing so shall be guilty of a misdemeanor and fined not exceeding
five hundred dollars ($500) and also may be imprisoned or sentenced to hard labor for a term
not exceeding six months. (b) The State Board of Education shall divide the subjects of study
in the public schools so that all textbooks on a given subject for grades kindergarten through
12 shall be considered for adoption in one year. New adoptions made during any year shall
not be used in the public schools until the next ensuing scholastic...
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16-1-40
Section 16-1-40 Education Trust Fund proration relief. (a) During fiscal year 2009 and any
fiscal year in which proration is declared by the Governor in an amount equal to or greater
than three percent, local boards of education, with the recommendation of the local superintendent,
may transfer Education Trust Fund line item appropriations including the Public School Fund,
except Public School Fund monies dedicated to a specific capital outlay project or debt service
and except for Alabama Public School and College Authority funds which are allocated for a
specific capital outlay project, between and among appropriated line item categories. No state
funds shall be transferred from funds appropriated for salaries, fringe benefits, or student
materials allocations. (b) Prior to any implementation of the flexibility provisions of this
section, the local board of education shall produce a plan indicating the source and amount
to be transferred from each line item and show that the transfer...
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11-2-20
Section 11-2-20 Requirement of additional bonds of county officials, etc. - Authority. (a)
Except where otherwise specifically provided by law for county taxing officials and judges
of probate, the bond for each county official shall be one-half of one percent of the amount
budgeted in the then current county budget for activities conducted by or under the direction
of the individual county official, but the bond amount for any county official shall not exceed
fifty thousand dollars ($50,000). The bond for any county employee required to post bond shall
be set in an amount determined proper by the county commission. In the alternative, the county
commission may execute a blanket bond covering the performance of duties of all county employees
in an amount determined by the county commission to adequately protect all county funds and
revenue. (b) When in the judgment of the county commission, the bond provided for in this
chapter for a county official or county employee is insufficient...
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16-13-232
Section 16-13-232 Determining number of teacher units and instructional support units; grade
level divisors. (a) In determining the number of teacher units for the purpose of apportioning
the state Foundation Program, one teacher unit or fraction thereof shall be allowed for the
specified number of pupils in average daily membership as provided for in subsection (b),
during the first 20 scholastic days following Labor Day of the preceding school year in the
public schools. In extreme circumstances involving natural occurrences, health-related occurrences,
or other extenuating circumstances as determined and approved by the State Superintendent
of Education, average daily membership for local boards of education may be calculated using
alternative days to the first 20 scholastic days following Labor Day. Such alternative calculation
shall be determined by the State Department of Education on a case by case basis. If a request
from a local board is made to the State Superintendent, the...
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