Code of Alabama

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45-8A-23.133
Section 45-8A-23.133 Budget message - Capital program. The city manager shall also include
in the budget message, or attach thereto, a capital program of proposed capital projects for
the five fiscal years next succeeding the budget year, prepared by the planning board, if
any, together with his or her comments thereon and any estimates of costs prepared by any
office, department, board, or agency. For the use of the planning board, if any, in preparing
such capital program, copies of the departmental estimates of capital projects, filed with
the city manager pursuant to Section 45-8A-23.121, shall be filed with the board. (Acts 1953,
No. 404, p. 472, §5.14.)...
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45-8A-23.129
Section 45-8A-23.129 Effective date of budget; certification; copies made available. Upon final
adoption, the budget shall be in effect for the budget year. A copy of the budget, as finally
adopted, shall be certified by the city manager and city clerk and filed in the office of
the director of finance. The budget so certified shall be printed, mimeographed, or otherwise
reproduced and sufficient copies thereof shall be made available for the use of all offices,
departments, boards, and agencies and for the use of interested persons. (Acts 1953, No. 404,
p. 472, §5.10.)...
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15-22-75
Section 15-22-75 Work release wages; payable to city; withholding confinement costs; disbursing
balance. The employer of an inmate who is released from custody under a work release program
shall pay the inmate's wages direct to the city finance department. The mayor of the city
may adopt regulations concerning the manner of disbursing any earnings of the inmates involved
in the work release program. The mayor is authorized to withhold from an inmate's wages the
costs incident to the inmate's confinement as the mayor shall deem appropriate and reasonable,
provided however, that in no event shall the mayor withhold more than 20 percent of such inmate's
gross wages as the costs incident to such inmate's confinement. After the costs incident to
the inmate's confinement have been deducted from the inmate's earnings, the remainder of the
inmate's earnings shall be credited to the inmate's account with the city finance department,
and upon his release from confinement shall be turned over to...
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45-8A-23.176
Section 45-8A-23.176 Transfers of appropriations. The city manager may at any time transfer
any unencumbered appropriation balance or portion thereof between general classifications
of expenditures within an office, department, board, or agency, subject to paragraphs a. to
j., inclusive, of subdivision (2) of Section 45-8A-23.091. The council may by resolution transfer
any unencumbered appropriation balance or portion thereof from one office, department, board,
or agency, subject to paragraphs a. to j., inclusive, of subdivision (2) of Section 45-8A-23.091.
No transfer shall be made from the appropriations fixed by law or required by subsections
(a) to (i), inclusive of Section 45-8A-23.144. (Acts 1953, No. 404, p. 472, §6.07; Act 2018-408,
§1; Act 2018-499, §1.)...
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41-19-10
Section 41-19-10 Authority of agencies/departments as to administration of programs and appropriations
generally; preparation, review, approval, etc., of annual plans for operation of programs;
granting of salary increases, etc., by agencies/departments; transfers or changes of appropriations;
quarterly reports by Department of Finance as to operations of agencies/departments. (a) Except
as limited by policy decisions of the Governor, appropriations by the Legislature and other
provisions of law, the several state agencies/departments shall have full authority for administering
their program assignments and appropriations and shall be responsible for their proper management.
(b) Each state agency/department shall prepare an annual plan for the operation of each of
its assigned programs. The operations plan shall be prepared in the form and content and be
transmitted on the date prescribed to the Department of Finance. (c) The Department of Finance
shall: (1) Review each operations plan...
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41-4-50
Section 41-4-50 Established; functions and duties. There shall be in the Department of Finance
the division of control and accounts. The functions and duties of the division of control
and accounts shall be as follows: (1) To keep all books, records and accounts relating to
the finances of the state government (including the budget accounts) which are authorized
or required to be kept by the Department of Finance, in accordance with recognized standards
of public accounting and in such a manner as at all times to reveal the true financial status
of the state government and of each special fund and account in the State Treasury. (2) To
control and make records of all payments into and out of the State Treasury and each special
fund and account therein. (3) To audit currently all receipts and receivables. (4) To preaudit
and determine the correctness and legality of every claim and account submitted for the issuance
of a warrant and to determine that funds have been appropriated and...
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45-8A-23.186
Section 45-8A-23.186 Emergency appropriations. At any time in any budget year, the council
may, pursuant to this section, make emergency appropriations to meet a pressing need for public
expenditure, for other than a regular or recurring requirement, to protect the public health,
safety or welfare. Such appropriation shall be by resolution adopted by the favorable votes
of at least four-fifths of the whole qualified membership of the council, and shall be made
only upon written recommendation of the city manager. The total amount of all emergency appropriations
made in any budget year shall not exceed three per centum of the total operating appropriations
made in the budget for that year. (Acts 1953, No. 404, p. 472, §6.17.)...
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11-43-102
Section 11-43-102 Maintenance, etc., of municipal books and accounts. The clerk shall keep
a convenient set of books in which there shall be kept a separate account with each collecting
officer of the city or town. He shall keep a separate account with each department for which
a separate appropriation shall have been made, crediting the amount of the appropriation and
charging warrants drawn against the same. He shall keep such other accounts as may be necessary
to show the financial condition of the municipality and of each department thereof at all
times. He shall not allow the amount appropriated for any item of expense to be drawn on for
any other purpose. He shall not allow any warrant to be drawn unless sufficient funds actually
be in the treasury to the credit of the fund upon which such warrant is drawn unless specifically
authorized by an ordinance. (Code 1907, §1201; Code 1923, §1917; Code 1940, T. 37, §423.)...

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11-43C-62
Section 11-43C-62 Payments and obligations must be in accord with appropriations; certification
by director of finance; void payments and obligations; penalty for knowing violations. No
payment shall be made and no obligation incurred by or on behalf of the city except in accordance
with an appropriation duly made, and no payment shall be made from or obligation incurred
against any allotment or appropriation unless the director of finance shall first certify
that there is a sufficient unexpended and unencumbered balance in such allotment or appropriation
to meet the same; provided that nothing herein shall be taken to prevent the advance authorization
of expenditures for small purchases as provided for by this chapter. Every expenditure or
obligation authorized or incurred in violation of the provisions of this chapter shall be
void. Every payment made in violation of the provisions of this chapter shall be deemed illegal,
and every official who shall knowingly authorize or make such...
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11-44C-62
Section 11-44C-62 Payments and obligations must be in accord with appropriations; certification
by director of finance; void payments and obligations; penalty for knowing violations. No
payment shall be made and no obligation incurred by or on behalf of the city except in accordance
with an appropriation duly made, and no payment shall be made from or obligation incurred
against any appropriation unless the director of finance shall first certify that there is
a sufficient unexpended and unencumbered balance in such appropriation to meet the same; provided
that nothing herein shall be taken to prevent the advance authorization of expenditures for
small purchases as provided for by this chapter. Every expenditure or obligation authorized
or incurred in violation of the provisions of this chapter shall be void. Every payment made
in violation of the provisions of this chapter shall be deemed illegal, and every official
who shall knowingly authorize or make such payment or knowingly take...
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