2-8-207
Section 2-8-207 Annual audit of commission; examination by Department of Examiners of Public
Accounts; publication of statement. The approved and certified commission receiving and disbursing
funds as herein authorized shall following the close of their fiscal year every two years,
cause an audit of their books and accounts for the two-year period to be conducted by a certified
public accountant disclosing receipts, disbursements, expenditures, and other information
related thereto, and a copy thereof shall be forwarded to the State Board of Agriculture and
Industries for inspection and review. The examiner of public accounts of the Department of
Examiners of Public Accounts may audit, review, and otherwise investigate the receipts and
disbursements of the funds in the same manner that those duties are performed for examination
and audits of agencies and departments of the state. An examination or audit as herein required
and submitted to the State Board of Agriculture and Industries...
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45-1-242.25
Section 45-1-242.25 Use of funds; accounting forms. Funds paid to eligible volunteer fire departments
shall only be expended for fire protection and emergency medical and rescue services, including
training, supplies, and equipment. The funds may also be expended to purchase liability insurance
to insure coverage of acts or omission of acts which are directly related to the functions
of a volunteer fire department and which are committed by a volunteer fire department or the
personnel of a volunteer fire department, or both. The funds may not be expended for salaries,
food, drink, social activities, or fund-raising activities. After receiving funds, the volunteer
fire departments shall keep accurate records to verify that the funds were properly expended.
By September 15 of each year, the department shall file a form with the county association
detailing the expenditure of all funds during the previous 12 months. The filing shall also
account for all unspent funds and whether unspent...
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45-49-142.01
Section 45-49-142.01 Creation of North Mobile County Volunteer Fire Department Board. (a) The
Mobile County Commission may create a North Mobile County Volunteer Fire Department Board,
hereinafter referred to as the board. (b) The jurisdiction of the board pursuant to this part
shall be all unincorporated area in Mobile County Commission District 1 and any incorporated
area in the district served by a volunteer fire department. (c) The board shall be composed
of five members who are qualified electors in the unincorporated area in Mobile County Commission
District 1 or any incorporated area in the district served by a volunteer fire department
and property owners subject to the fire protection and suppression service fee provided in
this part. All members shall serve without compensation, and no member shall be a county officer
or employee. (d) The Mobile County Commission shall appoint the members of the board as follows:
Three members shall be members of a volunteer fire department;...
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22-18-44
Section 22-18-44 Applicability of chapter and rules of board to volunteer fire departments.
Neither the provisions of this chapter nor rules of the board adopted thereunder shall apply
to volunteer fire departments which are not regularly engaged in the provision of emergency
medical care and which offer only Basic Life Support response and do not transport. Volunteer
fire departments which regularly provide emergency medical care shall be subject to this chapter,
except when entitled to an exemption pursuant to Section 22-18-2. Provided, however, that
this chapter and regulations adopted thereunder shall govern only the EMS functions of volunteer
fire departments and shall not apply to their firefighting functions or other functions. A
volunteer fire department shall have in place a system for the emergency treatment or transport
of motor vehicle crash victims, or other trauma victims or emergency patients to be deemed
to be regularly engaged in the provision of emergency medical...
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45-37A-50.08
Section 45-37A-50.08 Audit of records. The Department of Examiners of Public Accounts shall
conduct an annual audit of the financial records of the city school system and of the board
of education. The audit results shall be made a matter of public record. All monies of the
school system shall be accounted for whether reserved for capital outlay or held for any other
purpose. (Act 2001-224, p. 261, §9.)...
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16-1-22
Section 16-1-22 Audit of certain institutions. The Department of Examiners of Public Accounts
is hereby authorized and empowered to audit the records of the Marion Military Institute,
the Lyman Ward Military Academy, the Talladega College, the Walker County Junior College,
the Tuskegee University, the Sylacauga Nurses Training School, and the Coosa Valley Medical
Center School of Nursing to the same extent, degree, and scope as its audits of public educational
institutions, and said institutions shall submit to the Legislature each year before any subsequent
appropriation requests may be considered by the Legislature, a full accounting of their receipts,
disbursements, assets, liabilities, and other resources as of the date of the close of their
immediately preceding academic year. (Acts 1980, No. 80-479, p. 750, § 2; Acts 1980, No.
80-480, p. 751, § 2; Acts 1980, No. 80-481, p. 751, § 2; Acts 1980, No. 80-482, p. 752,
§ 2; Acts 1980, No. 80-483, p. 752, § 2; Acts 1987, No....
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45-48-142.22
Section 45-48-142.22 Plan; existing and new voluntary fire districts. (a) The Marshall County
Commission shall request the Marshall County Association of Fire Departments and Rescue Squads
to develop a plan that defines the requirements of a district, monitors its performance and
adherence to requirements, and provides for dissolution of the volunteer fire district. (b)
Existing volunteer fire departments with their respective geographic service coverage area
as defined by Marshall County E911 on May 22, 2013, may be established as a fire district
pursuant to this subpart. The department shall be certified by the Alabama Forestry Commission,
Section 9-3-17, and an existing member of the Marshall County Association of Fire Departments
and Rescue Squads. The requesting volunteer fire department shall submit a request to the
Marshall County Association of Fire Departments and Rescue Squads (association) which shall
review and verify the request information pursuant to the association's...
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9-3-19
Section 9-3-19 Donation of fire control property. (a) As used in this section, the term "fire
control or fire rescue equipment" includes, but is not limited to, a motor vehicle, fire
fighting tools, protective gear, breathing equipment, and other vehicles, supplies, and tools
used in fire fighting or fire rescue. (b) Any person, corporation, partnership, association,
or governmental entity may donate or give away used or obsolete fire control or fire rescue
equipment to the Alabama Forestry Commission for its use or for distribution to certified
volunteer fire departments. Any person, corporation, partnership, association, or governmental
entity that donates fire control or fire rescue equipment shall not be liable for civil damages
for personal injury, property damage, or death resulting from a defect in the equipment, if
the property was donated in good faith and the defect was unknown to the person making the
donation. The Alabama Forestry Commission and its commissioners and other...
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45-16-140.05
Section 45-16-140.05 Disposition of funds. Funds distributed to the Coffee County Volunteer
Firefighters Association and to eligible fire departments and emergency medical service squads
with a written contract with the Coffee County Commission may only be expended for fire protection
and emergency medical services, including training, supplies, equipment, and to purchase insurance
including liability insurance to insure coverage of acts or omissions which are directly related
to the functions of a fire department or emergency medical service squad which are committed
by a fire department or emergency medical service squad and the personnel of a volunteer fire
department or emergency medical service squad. The funds may not be expended for food, drink,
social activities, or fund-raising activities. After receiving the funds, the fire departments
and emergency medical service squads shall keep accurate records to verify that the funds
were properly expended. Should the Coffee County...
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45-27-245.33
Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional
privilege and license tax, consumers' use tax, and sellers' use tax levied by Section 45-27-245.31
shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected
shall be distributed to the duly recognized volunteer fire departments or rescue squads, or
both, in the unincorporated areas of the county. Only volunteer fire departments properly
certified by the Alabama Forestry Commission and members of the Escambia County Volunteer
Fire Departments Association shall be eligible to receive the proceeds and use them as follows:
a. Each eligible department shall receive an equal portion of the proceeds. Each department
in the Escambia County Volunteer Fire Departments Association shall send one voting delegate
to a meeting of the association to be held no later than 30 days after May 1, 2004, to vote
on whether the member departments shall provide financial support...
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