Ala. Code § 45-59-140.12: Disposition of Funds.

(a) Funds from any service charge or fee paid to the district shall only be expended for fire protection services, including training, supplies, and equipment.

(b) In addition to subsection (a), funds may be expended to purchase insurance, including liability insurance, to insure coverage of acts or omissions which are directly related to the functions of the district.

(c) The funds may not be expended for food, social activities or to pay any attorney’s fees, or fund-raising activities.

(d) After receiving the funds, the eligible district shall keep accurate records to verify that the funds were properly expended. The records of the district concerning the receipt and expenditure of funds shall be audited annually and a copy of the audit and bylaws of the district shall be filed with the St. Clair County Commission and copies shall be readily available at no charge to the public. A copy of the audit shall be posted on the website of the district within 30 days after completion of the audit.