Section 41-5A-1 Created; divisions; offices. (a) There is created the Department of Examiners of Public Accounts, composed of any divisions the chief examiner determines to be necessary. (b) The office of the department shall be located in Montgomery, Alabama, but the department may conduct examinations and audits and establish offices throughout the state. (Act 2018-129, […]
Section 41-5A-10 Legal assistance by Attorney General and district attorneys. (a) The Attorney General and the district attorneys of the several circuits shall render to the chief examiner, without additional compensation, legal services as he or she may request. (b) Whenever the legality of any payment or shortage is involved in an examination, the chief […]
Section 41-5A-11 Chief legal counsel for department; assistants. (a) The chief examiner shall appoint a chief legal counsel for the department pursuant to subsection (b) of Section 36-15-5.1. (b) The chief legal counsel shall be of good character and qualified by training and experience to perform the duties of his or her office. (c) The […]
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 […]
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 […]
Section 41-5A-13 Compilation and distribution of rules and other materials. The chief examiner shall compile and make available for distribution both of the following: (1) The rules of the department. (2) Other materials as the chief examiner deems relevant and suitable for the effective administration of this chapter. (Act 2018-129, §1.)
Section 41-5A-14 Subpoenas. (a) The chief examiner may issue subpoenas to compel the attendance of witnesses and production of papers necessary as evidence in connection with a dispute, claim, examination, audit, or the administration of this chapter. (b) In case a person refuses to comply with a subpoena, the chief examiner may invoke the aid […]
Section 41-5A-15 Authority to administer oaths, take depositions, and certify official acts. The chief examiner, assistant chief examiner, chief legal counsel, and deputy examiner may administer oaths, take depositions, and certify official acts. (Act 2018-129, §1.)
Section 41-5A-16 Legislative Committee on Public Accounts – Established; composition; vacancies. (a) There shall be a Legislative Committee on Public Accounts to exercise general supervision and control over the actions of the chief examiner and the Department of Examiners of Public Accounts. (b) The Legislative Committee on Public Accounts shall have 12 members. Five members […]
Section 41-5A-17 Legislative Committee on Public Accounts – Meetings; per diem and travel expenses. (a) The Legislative Committee on Public Accounts shall meet annually, and at other times as called by the chair of the committee, at the capital, for the purpose of receiving the report and recommendations of the chief examiner. The chief examiner […]
Section 41-5A-18 Legislative Committee on Public Accounts – Reports. The Legislative Committee on Public Accounts shall report its findings and recommendations concerning the work of the Department of Examiners of Public Accounts to the Senate and House of Representatives at each session of the Legislature and to the Governor. (Act 2018-129, §1.)
Section 41-5A-19 Sworn reports of audits. The department shall make a sworn report of its findings within a reasonable time after an audit is completed. The chief examiner shall certify one copy of each report to the circuit judge of the county in which the office examined is located. The judge shall refer to the […]
Section 41-5A-2 Chief examiner – Appointment and functions; vacancies; removal from office. (a) The affairs of the department shall be administered by the Chief Examiner of Public Accounts, whose actions shall be supervised and controlled by the Legislative Committee on Public Accounts. The chief examiner shall be selected and appointed by the Legislative Committee on […]
Section 41-5A-20 Settlement of charges; recovery of overpayments. (a) The chief examiner shall keep a docket in which shall be entered, in favor of the state, county, or municipality, as the case may be, cases against persons who have not properly and lawfully accounted for all sums of money coming into their hands as public […]
Section 41-5A-21 Officers to keep uniform accounts. Every state and county officer shall keep the books, records, and accounts and make the reports of his or her office in accordance with the systems, procedures, and forms as may be prescribed by the chief examiner pursuant to this chapter. Any officer who fails or willfully refuses […]
Section 41-5A-22 Disposition of funds. All moneys or funds received or collected by the Department of Examiners of Public Accounts in the form of fees, receipts, or income as a result of services rendered in connection with municipal audits shall be transferred by the department into the State Treasury to the credit of the General […]
Section 41-5A-23 Transfer of powers, functions, property, funds, etc.; officers and employees; references to prior Chapter 5. (a) The Department of the Examiners of Public Accounts created by Section 41-5A-1 succeeds to and is vested with the powers, duties, and functions of the Department of Examiners of Public Accounts created under Chapter 5 of this […]
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 […]
Section 41-5A-4 Chief examiner – Oath of office; bond. The chief examiner, before entering upon the duties of his or her office, shall take the oath prescribed by Section 279 of the Constitution of Alabama of 1901, and shall give bond for the faithful performance of his or her duties in the amount of one […]
Section 41-5A-5 Chief examiner – Powers and duties generally. (a) The chief examiner shall be the executive and administrative head of the department and shall have the power and duty to do all of the following subject to review and oversight by the Legislative Committee on Public Accounts: (1) Exercise general supervision of and make […]
