§12-3-19. General Order by County Commission, Board of Education or Governing Body of a Municipal Corporation Prohibited
It shall be unlawful for any county commission, Board of Education or the governing body of a municipal corporation, or other body charged with the administration of the fiscal affairs of any county, school district, independent school district or municipality, to issue any general order for a payroll, or to any person to be disbursed […]
§12-3-20. Electronic or Wire Transfer
(a) Notwithstanding any other provision of this code to the contrary, whenever the treasurer of a county board of education, a county commission or a municipality is authorized or directed pursuant to law to disburse or transfer on behalf of the county board of education, county commission or municipality, funds in the custody of the […]
§12-3-14. Expenditures for Institutions to Be Confined to Appropriations for Fiscal Year; Exceptions
It shall be unlawful for the superintendent, manager, any officer, or any person or persons, board or body, acting or assuming to act for and on behalf of any institution, kept or maintained in whole or in part by this state, to expend for any fiscal year any greater sum for the maintenance or on […]
§12-3-15. Expenditures for Institutions in Excess of Appropriations; Unauthorized Debts; Use in Part Payment of Appropriation for Whole Payment
It shall be unlawful for any such officer, board, body or person to expend for the erection, improvement or repair of any building or structure, or for the purchase of any real estate or other property, or upon any contract or undertaking whatsoever to be performed in whole or in part by the state, any […]
§12-3-16. Personal Liability and Penalty for Violation of Two Preceding Sections
Any such officer or person who, in violation of any of the provisions of the two preceding sections, shall expend any sum or amount of money, or incur any debt or obligation, or make or participate in the making of any such contract, or shall be a party to any such transaction in any official […]
§12-3-17. Liabilities Incurred by State Boards, Commissions, Officers or Employees Which Cannot Be Paid Out of Current Appropriations
Except as provided in this section, it shall be unlawful for any state board, commission, officer or employee: (1) To incur any liability during any fiscal year which cannot be paid out of the then current appropriation for such year or out of funds received from an emergency appropriation; or (2) to authorize or to […]
§12-3-18. Itemized Statement of Claims Against Counties, School Districts or Municipalities; False Swearing; Indorsement
It shall be unlawful for any county court, Board of Education or the council of a municipal corporation, or other body charged with the administration of the fiscal affairs of any county, school district, independent school district or municipality, to pay any claim for services rendered or materials furnished unless an itemized account therefor is […]
§12-3-10d. Purchasing Card Fund Continued; Expenditures
(a) All money received by the state pursuant to any agreement with vendors providing purchasing charge cards, and any interest or other return earned on the money, shall be deposited in a special revenue revolving fund, designated the Purchasing Card Administration Fund, in the State Treasury to be administered by the Auditor. The fund shall […]
§12-3-10e. Purchasing Card Advisory Committee Created; Purpose; Membership; Expenses
There is created a Purchasing Card Advisory Committee to enhance the development and implementation of the purchasing card program. The committee shall solicit input from state agencies and make recommendations to improve the performance of the Purchasing Card Program. The committee consists of fourteen members to be appointed as follows: (1) The Auditor shall serve […]
§12-3-10f. Receiving Report Required for Commodities Received
A receiving report shall be submitted to the State Auditor verifying the receipt of commodities by a state spending unit. The receiving report shall be an internally-generated document, either written or prepared using electronic media, that identifies commodities received. Commodities as defined in this section include, but are not limited to, the following: Materials, equipment, […]