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Alabama · Through Act 2026-611

Ala. Code § 45-28A-41.28: Audit of Records.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 28A Etowah County Municipalities.
  3. Article 4 Gadsden.
  4. Part 2 Education.
  5. Subpart 2 Board of Education, Election.

An annual audit of the financial records of the city school system and of the board of education shall be conducted by a reputable certified public accountant or auditing firm as selected by the board. The audit results shall be made a matter of public record. All monies of the school system shall be accounted for whether reserved for capital outlay or held for any other purpose.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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