Alabama § 11-43B-9 Statement of Receipts and Expenses; Audit of Books and Accounts; Publication of Audit; Submission of Audit to Mayor

Alabama Statutes

§ 11-43B-9 — Statement of Receipts and Expenses; Audit of Books and Accounts; Publication of Audit; Submission of Audit to Mayor

Alabama § 11-43B-9

Title 11Counties and Municipal Corporations

Ch. 43BMayor-Council Form of Government in Class 4 Municipalities

This text of Alabama § 11-43B-9 (Statement of Receipts and Expenses; Audit of Books and Accounts; Publication of Audit; Submission of Audit to Mayor) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 11-43B-9 (2026).

Text

The mayor shall, from time to time, prepare a detailed statement of all receipts and expenses of the city. At the end of each fiscal year the council shall cause the books and accounts of the city to be audited by a reputable, disinterested certified public accountant. The same accountant shall not conduct the audit for more than three consecutive fiscal years. A true summary of the annual audit report shall be published once in a newspaper of general circulation in the city. The audit report shall be submitted by the mayor to the council at its first meeting after the completion of such report.

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The mayor shall, from time to time, prepare a detailed statement of all receipts and expenses of the city. At the end of each fiscal year the council shall cause the books and accounts of the city to be audited by a reputable, disinterested certified public accountant. The same accountant shall not conduct the audit for more than three consecutive fiscal years. A true summary of the annual audit report shall be published once in a newspaper of general circulation in the city. The audit report shall be submitted by the mayor to the council at its first meeting after the completion of such report.