Ala. Code § 45-40-142.07: Use of Funds.

(a) Funds, including fire service fees, shall only be expended by the fire district for fire protection and emergency response purposes, which may include vehicles, equipment, clothing, supplies, training, and insurance.

(b) Funds may not be expended for food, fundraising events or activities, or dress uniforms.

(c) Three years after incorporation of a fire district, and upon certification by the county association that a fire district is fiscally stable, salaries may become approved expenses.