45-49A-120
Section 45-49A-120 Transfer of certain services upon dissolution of municipality. If the Municipality
of Wilmer is dissolved, the following services and administrative responsibility shall be
transferred as follows: (1) All radio communication shall be coordinated between Mobile County
and the appropriate local volunteer fire and rescue department. (2) All senior activities
for independent living programs shall be coordinated between the Mobile County Commission
and the area agency on aging. (3) The water board of the municipality shall continue to exist
as a separate entity to be governed by the present board for a period of four years and thereafter
members of the board shall be appointed by the Mobile County Commission. (Act 94-217, p. 304,
§3.)...
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41-5A-12.1
Section 41-5A-12.1 Audit of municipality under certain circumstances. (a) This section shall
be known and may be cited as the Municipal Audit Accountability Act. (b) Any provision of
law to the contrary notwithstanding, if the Department of Examiners of Public Accounts suspects
fraud or mismanagement of funds by a municipality, the department may examine the books, records,
vouchers, and accounts of the municipality. (c) If the mayor of a municipality does not provide
for an audit or examination to be conducted on the municipality as required by law, or when
fraud or mismanagement of funds by the municipality is suspected, a majority of the members
of the governing body of the municipality, by resolution, may submit a written request to
the department for an examination by the department of the books, records, vouchers, and accounts
of the municipality. The department, pursuant to a cursory review, shall determine whether
an in-depth audit by the department is necessary as required by...
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13A-10-1
Section 13A-10-1 Definitions. The following definitions apply in this article only unless the
context otherwise requires: (1) FIREMAN. Any officer of a fire department, a member of a volunteer
fire department, or any other person vested by law with the duty to extinguish fires. (2)
GOVERNMENT. The state, county, municipality, or other political subdivision thereof, including
public county and city boards of education, the youth services department district, the Alabama
Institute for Deaf and Blind, and all educational institutions under the auspices of the State
Board of Education. (3) GOVERNMENTAL FUNCTION. Any activity which a public servant is legally
authorized to undertake on behalf of a government or the fire control activities of a member
of a volunteer fire department. (4) GOVERNMENTAL RECORD. Any record, paper, document, or thing
belonging to, or received or kept by, the government for information or record, or required
by law to be kept by others for information of the...
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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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16-60-310
Section 16-60-310 Report of the Examiner of Public Accounts. The Department of the Examiners
of Public Accounts shall perform a yearly audit of all public monies received by the center
and shall provide a copy of the audit to the Presiding Chair of the State House of Representatives
Legislative Delegation of Jefferson County and the Chair of the State Senate Legislative Delegation
of Jefferson County by the fifth legislative day of each regular session of the Legislature.
(Act 2001-501, p. 880, §11.)...
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45-23-141.10
Section 45-23-141.10 Regulatory control and supervision. With regard to the administration
of the fees levied by this act, the Dale County Commission shall exercise such regulatory
control and supervision over and may adopt rules and regulations as may be needed to meet
the requirements of this part. Any volunteer fire department or emergency medical service
squad that fails to comply with this part or any rules and regulations adopted pursuant to
this part, at the discretion of the county commission, may be deemed to have forfeited all
or part of the funds generated by this part for such period of time as may be determined.
(Act 2006-390, p. 990, §10.)...
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32-6-270
Section 32-6-270 "Firefighter" and "retired volunteer firefighter" defined.
(a) As used in this division, unless the context clearly requires a different meaning: "Firefighter"
means a current member or members of, or a retired member or members from, a paid, part-paid
or volunteer fire department of a city, town, county, or other subdivision of the state or
civilian federal firefighters or of a public corporation organized for the purpose of providing
water, water systems, fire protection services, or fire protection facilities in the state;
and such words shall include the chief, assistant chief, wardens, engineers, captains, firemen,
and all other officers and employees of such departments who actually engage in fire fighting
or in rendering first aid in case of drownings or asphyxiation at the scene of action. (b)
As used in this division, the term "retired volunteer firefighter" means someone
that has retired from performing the required duties of a firefighter on a voluntary...
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36-16-9
Section 36-16-9 Property Inventory Control Division - Duty of Examiners of Public Accounts
as to state personal property. The Examiners of Public Accounts, in making their examination
or audit of the accounts and records of each state department or agency, shall compare the
inventory of personal property of the department or agency kept by the Property Inventory
Control Division with personal property in the custody of the department or agency, and shall
include a statement of the result of the comparison in their report. The value of any personal
property lost to the state due to the neglect or willful act of the person having the custody
of the property shall be recoverable from such persons in an appropriate action instituted
on behalf of the state by the Attorney General. (Acts 1949, No. 627, p. 967, §2.)...

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45-1-232.30
Section 45-1-232.30 Audit of fund. The sheriff shall keep an account of all fund transactions
for audit by the Department of Examiners of Public Accounts. The fund shall be audited at
the same time other accounts of the sheriff are audited. The Department of Examiners of Public
Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion.
(Act 2010-681, p. 1651, §11; Act 2010-744, p. 1882, §11.)...
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45-10-231.30
Section 45-10-231.30 Audit of fund. The sheriff shall keep an account of all fund transactions
for audit by the Department of Examiners of Public Accounts. The fund shall be audited at
the same time other accounts of the sheriff are audited. The Department of Examiners of Pubic
Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion.
(Act 2009-332, p. 569, §11.)...
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