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41-5A-12
Section 41-5A-12 Periodic examinations and audits of state and county offices, departments,
boards, etc. (a)(1) The books, records, vouchers, and accounts of every state and county office,
officer, bureau, board, commission, corporation, institution, department, and agency shall
be examined and audited at least once every two years and more frequently if deemed necessary
by the chief examiner. (2) The books, records, vouchers, and accounts of any state and county
office, officer, bureau, board, commission, corporation, institution, department, and agency
shall be examined and audited upon a request by the Legislative Committee on Public Accounts.
Notwithstanding any other law to the contrary, the books, records, vouchers, and accounts
of municipal boards of education or any state entity holding assets within or outside this
state or within or outside the State Treasury may be examined and audited upon request of
the committee. (b) Examinations and audits required under this chapter...
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41-5A-6
Section 41-5A-6 Chief examiner - Recovery audits for overpayments of state funds. (a) For the
purposes of this section, the following words have the following meanings: (1) CHIEF EXAMINER.
The Chief Examiner of Public Accounts. (2) OVERPAYMENT. Any payment in excess of amounts due
and includes failure to meet eligibility requirements, failure to identify third party liability
where applicable, any payment for an ineligible good or service, any payment for a good or
service not received, duplicate payments, invoice and pricing errors, failure to apply discounts,
rebates, or other allowances, failure to comply with contracts or purchasing agreements, or
both, failure to provide adequate documentation or necessary signatures, or both, on documents,
or any other inadvertent error resulting in overpayment. (3) RECOVERY AUDIT. A financial management
technique used to identify overpayments made by a state agency with respect to individuals,
vendors, service providers, and other entities in...
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36-32-3
Section 36-32-3 Officers; powers and duties; compensation; expenditures and revenues; education
and training; facilities. (a) The commission shall elect a chairman and a vice-chairman from
among its members at the first regular quarterly meeting of the calendar year. (b) The commission
may do all of the following: (1) Organize the Alabama Fire College by appointing an executive
director, assistant directors, and such officers as the interest of the Alabama Fire College
may require. (2) Remove the executive director or any assistant or other officer. (3) Fix,
increase, or reduce the compensation of the executive director or any assistant or other officer.
(4) Institute, regulate, alter, or modify the government of the Alabama Fire College as the
commission may deem advisable. (5) Prescribe courses of instruction related to the mission
of the Alabama Fire College. (6) Establish the cost of any prescribed course of study related
to the mission of the Alabama Fire College. (7) Confer...
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15-18-181
Section 15-18-181 Administrative costs; uniform accounting system; reports and records audited
annually. (a) Administrative costs connected with the expenditures of community punishment
and corrections funds under this article shall not exceed a percentage amount established
by the commissioner. (b) The Chief Examiner of the Department of Examiners of Public Accounts
is directed to develop a uniform accounting system conforming to generally accepted accounting
principles. Such uniform accounting system shall be subject to the approval of the State Chief
Examiner of Public Accounts. Community punishment and corrections programs shall establish
and maintain the uniform accounting system. (c)(1) The annual reports and all records of accounts
and financial records of all funds received by grant, contract or otherwise from state, local
or federal sources, shall be subject to audit annually by the Chief Examiner of the Department
of Public Accounts or the Department of Corrections, or both....
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41-5A-3
Section 41-5A-3 Chief examiner - Qualifications. (a) The chief examiner shall be selected with
consideration of his or her training, experience, capacity, and fitness for the duties as
executive and administrative head of the Department of Examiners of Public Accounts. (b)(1)
The chief examiner may not have been a partisan candidate for political office within four
years preceding his or her appointment. (2) The chief examiner is not eligible for appointment
or election to any state, county, or municipal office, nor shall he or she be a member of
a committee of any political party during the term for which he or she is appointed. Violation
of this subsection shall automatically result in removal from the office of chief examiner.
(Act 2018-129, ยง1.)...
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22-21-4
Section 22-21-4 Annual audit of books and records of publicly owned medical institutions. (a)
The books and records of publicly owned hospitals, nursing homes, rest homes or any other
publicly owned medical institution may, upon request of the governing board of the particular
institution, be audited annually by any certified public accountant who is subject to the
control of the Alabama State board of Public Accountancy. The selection of the certified public
accountant to perform the audit shall be the responsibility of the governing board of the
particular institution. Such audit, upon approval as provided in this section, shall be in
lieu of any audits otherwise required by law of said institutions. The audit to be performed
by the certified public accountant shall be in accordance with generally accepted auditing
standards and shall comply with the procedures promulgated by the Chief Examiner of Public
Accounts, and the audit report shall be addressed to the Chief Examiner of...
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12-1-19
Section 12-1-19 Monthly reports of clerks of circuit, district and municipal courts as to fines,
fees, etc., collected. The clerks of the circuit courts and the clerks of the district and
municipal courts in this state shall each prepare a monthly report on a form to be approved
by the Chief Examiner of Public Accounts showing by totals the amount of fines, trial tax,
district attorney fees and other fees that accrue to benefit of the state, county or municipality
that were collected the preceding month. The report forms shall be prepared in triplicate.
The original copy shall be furnished the State Comptroller, the duplicate copy shall be furnished
the county commission, and the triplicate copy shall be retained in the office of the clerk.
All laws or parts of laws and all rules or regulations requiring reports with a detailed itemization
of collections by cases are hereby repealed to the extent that they conflict with this section;
provided, that nothing contained in this section...
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45-45-31.03
Section 45-45-31.03 Commission created; composition; meetings. There is created a county records
commission consisting of 12 members as follows: The director, or deputy director if designated
by the director, of the State Department of Archives and History; the senior presiding judge
of the Circuit Court of Madison County; the judge of the Probate Court of Madison County,
or if so designated his or her chief deputy; the register in chancery of the Circuit Court
of Madison County; the Clerk of the Circuit Court of Madison County; the clerk auditor of
the Madison County Board of Commissioners; the Tax Assessor of Madison County; the President
of Madison County Historical Society; the head of the department of history or senior professor
of history of the University of Alabama, Huntsville Center; the President of the Twickenham
Town Chapter of the Daughters of the American Revolution; the President of the Madison County
Bar Association; and a deputy examiner, designated by the Director of...
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5-19A-2
Section 5-19A-2 Definitions. The following words and phrases shall have the following meanings:
(1) APPROPRIATE LAW ENFORCEMENT AGENCY. The sheriff of each county in which the pawnbroker
maintains an office, or the police chief of the municipality in which the pawnbroker maintains
an office. (2) ATTORNEY GENERAL. The Attorney General of the State of Alabama. (3) PAWN TRANSACTION.
Any loan on the security of pledged goods or any purchase of pledged goods on condition that
the pledged goods are left with the pawnbroker and may be redeemed or repurchased by the seller
for a fixed price within a fixed period of time. A "pawn transaction" does not include
the pledge to, or the purchase by, a pawnbroker of real or personal property from a customer
followed by the sale or the leasing of that property back to the customer in the same or a
related transaction. (4) PAWNBROKER. Any person engaged in the business of lending money on
the security of pledged goods left in pawn, or in the business of...
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45-4-233
Section 45-4-233 Work Release board; powers and duties; work release fund; escape of inmates
from custody. In Bibb County, the sheriff shall execute every order from every court in Bibb
County to subpoena witnesses as provided in Section 12-21-180, or the service may be made
by first class mail as follows: It shall be the duty of the sheriff of the county to enclose
the subpoenas in an envelope addressed to the person to be served and place all necessary
postage and a return address thereon. In the event the witness subpoena is returned to the
sheriff by the post office department of the United States without delivery, the subpoena
shall be by the sheriff returned NOT FOUND. All witness subpoenas not returned to the sheriff
by the post office department shall be considered for all purposes as sufficient personal
and legal service. It is specifically provided, however, that, if the party calling a witness
expressly requests in writing that the subpoena be delivered to such witness...
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