Ala. Code § 45-39A-12.07: Board of Education - Auditing of Records.

An annual audit of the financial records of the city school system and of the board of education shall be conducted by an independent licensed certified public accountant, selected by the board, who has an office located in the City of Florence. 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.