Title 41 — Title 41

(a) There is created the Department of Examiners of Public Accounts, composed of any divisions the chief examiner determines to be necessary. (b) The office of the department shall be located in Montgomery, Alabama, but the department may conduct examinations and audits and estab…

(a) The Attorney General and the district attorneys of the several circuits shall render to the chief examiner, without additional compensation, legal services as he or she may request. (b) Whenever the legality of any payment or shortage is involved in an examination, the chief …

(a) The chief examiner shall appoint a chief legal counsel for the department pursuant to subsection (b) of Section 36-15-5.1. (b) The chief legal counsel shall be of good character and qualified by training and experience to perform the duties of his or her office. (c) The chief…

Departments, Boards, Etc. (a)(1) The books, records, vouchers, and accounts of every state and county office, officer, bureau, board, commission, corporation, institution, department, and agency shall be examined and audited at least once every two years and more frequently if de…

(a) This section shall be known and may be cited as the Municipal Audit Accountability Act. (b) Any provision of law to the contrary notwithstanding, if the Department of Examiners of Public Accounts suspects fraud or mismanagement of funds by a municipality, the department may e…

Service to the Public. (a) After June 14, 2023, beginning after the close of the then current fiscal year, any nonprofit corporation organized under the laws of this state as a nonprofit corporation that is not incorporated pursuant to Title 11, which provides water service to it…

The chief examiner shall compile and make available for distribution both of the following: (1) The rules of the department. (2) Other materials as the chief examiner deems relevant and suitable for the effective administration of this chapter. History: (Act 2018-129, §1.)

(a) The chief examiner may issue subpoenas to compel the attendance of witnesses and production of papers necessary as evidence in connection with a dispute, claim, examination, audit, or the administration of this chapter. (b) In case a person refuses to comply with a subpoena, …

Acts. The chief examiner, assistant chief examiner, chief legal counsel, and deputy examiner may administer oaths, take depositions, and certify official acts. History: (Act 2018-129, §1.)

Vacancies. (a) There shall be a Legislative Committee on Public Accounts to exercise general supervision and control over the actions of the Chief Examiner and the Department of Examiners of Public Accounts. (b) The Legislative Committee on Public Accounts shall have 12 members. …

Travel Expenses. (a) The Legislative Committee on Public Accounts shall meet annually, and at other times as called by the chair of the committee, at the capital, for the purpose of receiving the report and recommendations of the chief examiner. The chief examiner shall attend th…

The Legislative Committee on Public Accounts shall report its findings and recommendations concerning the work of the Department of Examiners of Public Accounts to the Senate and House of Representatives at each session of the Legislature and to the Governor. History: (Act 2018-1…

The department shall make a sworn report of its findings within a reasonable time after an audit is completed. The chief examiner shall certify one copy of each report to the circuit judge of the county in which the office examined is located. The judge shall refer to the report …

Office. (a) The affairs of the department shall be administered by the Chief Examiner of Public Accounts, whose actions shall be supervised and controlled by the Legislative Committee on Public Accounts. The chief examiner shall be selected and appointed by the Legislative Commit…

(a) The chief examiner shall keep a docket in which shall be entered, in favor of the state, county, or municipality, as the case may be, cases against persons who have not properly and lawfully accounted for all sums of money coming into their hands as public officers, agents, o…

Every state and county officer shall keep the books, records, and accounts and make the reports of his or her office in accordance with the systems, procedures, and forms as may be prescribed by the chief examiner pursuant to this chapter. Any officer who fails or willfully refus…

All moneys or funds received or collected by the Department of Examiners of Public Accounts in the form of fees, receipts, or income as a result of services rendered in connection with municipal audits shall be transferred by the department into the State Treasury to the credit o…

Employees; References to Prior Chapter 5. (a) The Department of the Examiners of Public Accounts created by Section 41-5A- 1 succeeds to and is vested with the powers, duties, and functions of the Department of Examiners of Public Accounts created under Chapter 5 of this title, w…

(a) The chief examiner shall be selected with consideration of his or her training, experience, capacity, and fitness for the duties as executive and administrative head of the Department of Examiners of Public Accounts. (b)(1) The chief examiner may not have been a partisan cand…

The chief examiner, before entering upon the duties of his or her office, shall take the oath prescribed by Section 279 of the Constitution of Alabama of 2022, and shall give bond for the faithful performance of his or her duties in the amount of one hundred thousand dollars ($10…

(a) The chief examiner shall be the executive and administrative head of the department and shall have the power and duty to do all of the following subject to review and oversight by the Legislative Committee on Public Accounts: (1) Exercise general supervision of and make regul…

Board Members; Audits of Boards and Their Compliance with Section 36-14-17. (a) For purposes of this section, “board” means a board defined in Section 36-14- 17. (b) The Department of Examiners of Public Accounts shall review the expiration dates of terms of board members for sta…

(a) For the purposes of this section, the following words have the following meanings: (1) CHIEF EXAMINER. The Chief Examiner of Public Accounts. (2) OVERPAYMENT. Any payment in excess of amounts due and includes failure to meet eligibility requirements, failure to identify third…

(a) The chief examiner, with the approval of the Legislative Committee on Public Accounts, may appoint an assistant chief examiner, who shall exercise any and all authority and perform any and all duties as the chief examiner may prescribe. (b)(1) Subject to the requirement in su…

(a) The salary of the chief examiner shall be set by the Legislative Council. (b) The salary of the assistant chief examiner shall be fixed by the chief examiner, with approval of the Legislative Council as provided in Section 29-6-7. The salary of the assistant chief examiner sh…

(a)(1) The employees of the department shall be members of the classified service of the Merit System unless otherwise specified by law. (2) An employee’s failure to maintain technical or professional qualifications shall be good cause for severance. (b) The chief examiner shall …