Alabama § 45-40-142.08 Management and Accounting of Funds; Annual Financial Report

Alabama Statutes

§ 45-40-142.08 — Management and Accounting of Funds; Annual Financial Report

Alabama § 45-40-142.08

JurisdictionAlabama

Title 45Local Laws

Ch. 40Lawrence County

Art. 14Fire Protection and Emergency Medical Services

Part 3Fire Districts

This text of Alabama § 45-40-142.08 (Management and Accounting of Funds; Annual Financial Report) 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 § 45-40-142.08 (2026).

Text

(a)A fire district shall manage and account for its funds in compliance with all of the following:

(1)Section 45-40-142.07.

(2)The current Volunteer Fire Department Financial and Compliance Guidelines of the Department of Examiners of Public Accounts.

(3)The standards established by the county association pursuant to Section 45-40-142.01, which shall include the requirements contained in subsections (b) and (c).

(b)The fiscal year of a fire district shall start on October 1 and end the following September 30.

(c)(1)a. No later than December 1 of each year, a fire district shall file a financial report with the county commission which shall present for the previous fiscal year receipts and expenditures, uncommitted funds, and unspent funds that are obligated. b. At least three director

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(a) A fire district shall manage and account for its funds in compliance with all of the following:
(1) Section 45-40-142.07.
(2) The current Volunteer Fire Department Financial and Compliance Guidelines of the Department of Examiners of Public Accounts.
(3) The standards established by the county association pursuant to Section 45-40-142.01, which shall include the requirements contained in subsections (b) and (c).
(b) The fiscal year of a fire district shall start on October 1 and end the following September 30.
(c)(1)a. No later than December 1 of each year, a fire district shall file a financial report with the county commission which shall present for the previous fiscal year receipts and expenditures, uncommitted funds, and unspent funds that are obligated.
b. At least three directors of the county association shall audit the report required under paragraph a. for completeness, accuracy, and compliance with the requirements and guidelines under subsection (a).
c. The financial report and accompanying audit report to be signed by the auditors shall be posted on the website of the county commission for at least 60 days and conspicuously posted on at least four buildings within the fire district which are frequented by the public.
(2)a. If an election has been set on a proposed change to a fire service fee pursuant to Section 45-40-142.09, no more than 60 days nor less than 30 days before the election, the fire district shall submit to the county commission a balance sheet and a projected financial report for the current fiscal year, in the same format as required under paragraph (c)(1)a., which presents the financial condition of the fire district with and without the projected income from the proposed change.
b. The balance sheet and projected financial report may be audited as provided in paragraph (c)(1)b.
c. For at least 30 days before the election, the balance sheet, projected financial report, and any accompanying signed audit report shall be posted on the website of the county commission and conspicuously posted on at least four buildings within the fire district which are frequented by the public.