Ala. Code § 45-57A-63.50

The council shall each month make available in the office of the city manager a detailed statement of all receipts and expenses of the city, and a summary of its proceedings during the preceding month. At the end of each year, the council shall cause a full and complete examination of all the books and accounts of the city to be made by a qualified public accountant, and shall cause the result of the examination to be placed in the office of the city clerk and the office of the city manager, to be open for inspection by all persons. The examination shall not be made more than four years in succession by the same accountant or firm.