Ala. Code § 45-37-123.20: Powers and Responsibilities of the County.

(a) Provisions of records. The county shall provide all records and documents necessary to determine an employee’s status and eligibility for membership in the plan, upon which a service record shall be created.

(b) Contributions. The county shall contribute an amount equal to six percent of an employee’s compensation from the county’s general assets to the system , as provided in Section 45-37-123.80. The county also shall withhold six percent of an employee’s compensation each pay period as provided in Section 45-37-123.82. Additionally, the county may pay into the system from the general funds of the county, in such installments or times as the county may elect, an amount or amounts sufficient to assure that the system is actuarially sound. The system shall remit contributions to the trust fund as soon as practicable. The pension board may first pay any sums reasonably necessary to defray administrative expenses of the plan as determined by the pension board subject to Section 45-37-123.194. The county shall also contribute any amounts received pursuant to Section 45-37-233, attributable to pistol permits, to the system, which shall not be considered plan assets. Any funds contributed pursuant to Section 45-37-233 shall be remitted to a system depository account and treated as general assets of the system as a legal entity separate and distinct from the plan and its trust.