45-8A-23.069
Section 45-8A-23.069 Examination of books and publication of accounts. The council shall each
month make available in the office of the city manager a detailed statement of all receipts
and expenses of the city, and a summary of its proceedings during the preceding month. At
the end of each year, the council shall cause a full and complete examination of all the books
and accounts of the city to be made by a qualified public accountant, and shall cause the
result of such examination to be published in pamphlet form, copies of which shall be placed
in the office of the city manager, the office of the city clerk, and in the public libraries,
to be open for inspection by all persons. (Acts 1953, No. 404, p. 472, §3.20; Acts 1973,
No. 247, p. 278, §1; Act 2015-214, §1.)...
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11-43A-27
Section 11-43A-27 Monthly statement and summary; annual examination of books and accounts;
publication of results. The council shall each month make available in the office of the city
manager a detailed statement of all receipts and expenses of the municipality and a summary
of its proceedings during the preceding month and at the end of each year the council shall
cause a full and complete examination of all the books and accounts of the municipality to
be made by a qualified public accountant and shall cause the results of such examination to
be published in pamphlet form, copies of which shall be placed in the office of the city manager,
the office of municipal clerk, and in the public library to be open for inspection by all
persons. (Acts 1982, No. 82-517, p. 851, §26; Acts 1988, No. 88-568, p. 888.)...
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11-43A-93
Section 11-43A-93 Monthly statement and summary; annual examination of books and accounts;
publication of results. The city manager shall each month make available to the council a
detailed statement of all receipts and expenses of the municipality, and the council shall
make available to the city manager a summary of its proceedings during the preceding month
and at the end of each year. At the end of each fiscal year, the council shall cause a full
and complete examination of all books and accounts of the municipality to be made by a qualified
public accountant and shall cause the results of such examination to be published in pamphlet
form, copies of which shall be placed in the office of the city manager, the office of clerk
and in the public library to be open for inspection by all persons. (Acts 1991, No. 91-545,
p. 973, §24.)...
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11-43C-31
Section 11-43C-31 Monthly statement of receipts and expenses; annual examination of books and
accounts. The mayor shall each month print a detailed statement of all receipts and expenses
of the city, and shall furnish printed copies thereof to the daily newspapers of the city,
other members of the news media of the city, and to persons who apply therefor. At the end
of each year, the mayor shall cause a full and complete examination of all the books and accounts
of the city to be made by a certified public accountant, or by the state examiners, and shall
cause the result of such examination to be published in the manner above provided for publication
of statements of monthly expenditures. Such examination shall not be made more than two years
in succession by the same accountant. (Acts 1987, No. 87-102, p. 116, §31.)...
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11-44C-31
Section 11-44C-31 Monthly statement of receipts and expenses; annual examination of books and
accounts. The mayor shall each month print a detailed statement of all receipts and expenses
of the city, and shall furnish printed copies thereof to the daily newspapers of the city,
other members of the news media of the city, and to persons who apply for copies. At the end
of each year, the mayor shall cause a full and complete examination of all the books and accounts
of the city to be made by a certified public accountant, or by the state examiners, and shall
cause the result of the examination to be published in the same manner as provided above for
publication of statements of monthly expenditures. The examination shall not be made more
than five years in succession by the same accountant. (Acts 1985, No. 85-229, p. 96, §31;
Acts 1993, No. 93-301, p. 435, §1; Act 2001-421, p. 537, §1.)...
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45-37A-51.120
Section 45-37A-51.120 Definitions. (a) The following words, terms, and phrases, wherever used
in this subpart, including this section, shall have the meanings respectively ascribed to
them in this section, unless the context plainly indicates otherwise or that a more restricted
or extended meaning is intended: (1) ANNIVERSARY DATE. The date of establishment and the month
and day thereof annually thereafter. (2) APPOINTED EMPLOYEE. A person who holds his or her
office or position by reason of being appointed by the mayor or city council or other appointing
authority of the city; who is not a classified service employee; and who serves solely at
the pleasure of the respective appointing authority. (3) BASIC MONTHLY EARNINGS and MONTHLY
SALARY. Basic monthly compensation, exclusive of overtime or other forms of extra compensation
but including longevity pay, which shall be regarded as having been received in equal monthly
installments during each of the months prior to the accrual date...
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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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44-2-10
Section 44-2-10 Text of compact. The Interstate Compact for Juveniles is enacted into law and
entered into with all jurisdictions mutually adopting the compact in the form substantially
as follows: THE INTERSTATE COMPACT FOR JUVENILES Article I. Purpose. The compacting states
to this interstate compact recognize that each state is responsible for the proper supervision
or return of juveniles, delinquents and status offenders who are on probation or parole and
who have absconded, escaped or run away from supervision and control and in so doing have
endangered their own safety and the safety of others. The compacting states also recognize
that each state is responsible for the safe return of juveniles who have run away from home
and in doing so have left their state of residence. The compacting states also recognize that
Congress, by enacting the Crime Control Act, 4 U.S.C. Section 112 (1965), has authorized and
encouraged compacts for cooperative efforts and mutual assistance in the...
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11-43D-17
Section 11-43D-17 Appointment of accountant; examination of all books and accounts; compensation.
The mayor, at least once a year, shall appoint a certified public accountant or the Department
of Examiners of Public Accounts to conduct an examination in accordance with generally accepted
auditing standards of all books and accounts of the city since the preceding examination and
to make a full report thereof in writing, under oath, to be submitted to the council at its
first meeting after the completion of such report, and the same shall be spread upon the minutes
of the council. For his services, said certified public accountant or the Department of Examiners
of Public Accounts shall be paid such sum as may be agreed upon. (Acts 1989, No. 89-750, p.
1518, §17.)...
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11-43-85
Section 11-43-85 Appointment, etc., of accountant, etc., to conduct examination and prepare
report as to municipal books and accounts. In cities and towns, the mayor, at least once a
year, shall appoint an independent public accountant or the Department of Examiners of Public
Accounts to conduct an examination in accordance with generally accepted auditing standards
of all books and accounts of the city or town since the preceding examination and to make
a full report thereof in writing, under oath, to be submitted to the council at its first
meeting after the completion of such report, and the same shall be spread upon the minutes
of the council. For his services said independent public accountant or the Department of Examiners
of Public Accounts shall be paid such sum as may be agreed upon. (Code 1907, §1229; Code
1923, §1953; Code 1940, T. 37, §445; Acts 1961, No. 569, p. 669.)...
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