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Ala. Code § 11-43B-9

(Amended by Act 2026-500) Statement of Receipts and Expenses; Audit of Books and Accounts; Publication of Audit; Submission of Audit to Mayor.

(Acts 1985, 2nd Ex

AMENDED BY ACT 2026-500, EFFECTIVE OCTOBER 1, 2026. SEE ACT FOR REVISED LANGUAGE.

The mayor shall, from time to time, prepare a detailed statement of all receipts and expenses of the city. At the end of each fiscal year the council shall cause the books and accounts of the city to be audited by a reputable, disinterested certified public accountant. The same accountant shall not conduct the audit for more than three consecutive fiscal years. A true summary of the annual audit report shall be published once in a newspaper of general circulation in the city. The audit report shall be submitted by the mayor to the council at its first meeting after the completion of such report.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.