Alabama § 11-50-440 Appointment of Accountant, Etc., to Make Annual Examination and Report of Books and Accounts

Alabama Statutes

§ 11-50-440 — Appointment of Accountant, Etc., to Make Annual Examination and Report of Books and Accounts

Alabama § 11-50-440

Title 11Counties and Municipal Corporations

Ch. 50Public Utilities

Art. 13Waterworks Utility Boards

This text of Alabama § 11-50-440 (Appointment of Accountant, Etc., to Make Annual Examination and Report of Books and Accounts) 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 § 11-50-440 (2026).

Text

The board shall at least once a year appoint an expert accountant or firm of accountants who shall make an examination in detail of all books and accounts of the board to cover the period since the preceding examination and make a full report in writing, under oath, to the board of its findings at the board’s first meeting after completion of such report, a copy of which shall also be furnished the governing body of the municipality, and the same shall be spread upon the minutes of the board. The same person or firm shall not be appointed or authorized to make such examination twice in succession. For this service said accountants shall be paid such reasonable and proper sum as may be agreed upon.

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The board shall at least once a year appoint an expert accountant or firm of accountants who shall make an examination in detail of all books and accounts of the board to cover the period since the preceding examination and make a full report in writing, under oath, to the board of its findings at the board’s first meeting after completion of such report, a copy of which shall also be furnished the governing body of the municipality, and the same shall be spread upon the minutes of the board. The same person or firm shall not be appointed or authorized to make such examination twice in succession. For this service said accountants shall be paid such reasonable and proper sum as may be agreed upon.