Ala. Code § 41-15B-2.1: Transfer and Use of Funds.

It is the intent of the Legislature that in each of the following fiscal years the following amounts from tobacco revenues shall be transferred to the Children First Trust Fund:

Amount | Fiscal Year

up to $60,000,000 | 2000

up to $65,000,000 | 2001

up to $70,000,000 | 2002 and each fiscal year thereafter

It is the intent of the Legislature that strict accountability measures, including needs assessments, legislative oversight, annual reports of expenditures, and program evaluations, be undertaken to ensure the wise and prudent use of these funds for the children of our state.