Title 41

(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…

(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 its members or the public…

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. (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, …

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

(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. Five member…

(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 the meetings and gi…

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. (Act 2018-129, §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 …

(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 Committee on P…

(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…

(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, which is repealed. (b) The officers and empl…

(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…

(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 statutory authority and compliance and report discrepancies to the chair of the …

(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 …