Alabama § 23-1-362 Authority to Audit Financial Records of Municipality, County, and Airport Authority Receiving Funds

Alabama Statutes

§ 23-1-362 — Authority to Audit Financial Records of Municipality, County, and Airport Authority Receiving Funds

Alabama § 23-1-362

Title 23Highways, Roads, Bridges and Ferries

Ch. 1Alabama Highways

Art. 12Regulations of Aeronautics, Aircraft, and Airports Generally

This text of Alabama § 23-1-362 (Authority to Audit Financial Records of Municipality, County, and Airport Authority Receiving Funds) 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 § 23-1-362 (2026).

Text

The department may audit the financial records of any municipality, county, and airport authority which receives any of the funds appropriated or allocated by the state insofar as may be necessary to determine that the funds are used solely and exclusively for the purpose of improving, maintaining, or preserving the state airport system in the state and for no other purpose. In the event any municipality, county, or airport authority refuses the department or its representative’s right to make an audit, or in the event any municipality, county, or airport authority has misused funds, the department may direct the withholding of any further distribution of state funds to a municipality, county, or airport authority until a time as it has reimbursed and restored to the state the amount misus

Free access — add to your briefcase to read the full text and ask questions with AI

The department may audit the financial records of any municipality, county, and airport authority which receives any of the funds appropriated or allocated by the state insofar as may be necessary to determine that the funds are used solely and exclusively for the purpose of improving, maintaining, or preserving the state airport system in the state and for no other purpose. In the event any municipality, county, or airport authority refuses the department or its representative’s right to make an audit, or in the event any municipality, county, or airport authority has misused funds, the department may direct the withholding of any further distribution of state funds to a municipality, county, or airport authority until a time as it has reimbursed and restored to the state the amount misused. The State Treasurer, Director of Finance, and the Commissioner of Revenue shall comply with any withholding orders issued by the department under this section.