{"data":{"id":"us-al/ala.-code-16-17a-16","jurisdiction":"us-al","citation":"Ala. Code § 16-17A-16","heading":"Audits.","body":"(a) Each authority shall engage a firm or firms of certified public accountants to conduct an annual audit of the financial affairs of the authority. Each audit shall be conducted in accordance with generally accepted accounting principles.\n(b) The board shall submit all audits required by subsection (a) to the sponsoring university as promptly as practicable after the end of each fiscal year of the authority.","path":["Title 16 Education.","Chapter 17A University Authority Act of 2016."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=16-17A-16","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"19825bdd8033f93daaf0db137adb573256f401efe4bdd16d27e48e0793f91db3","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-16-17a-15","next":"us-al/ala.-code-16-17a-17"},"notice":"GroundRules: Original legal text. Not legal advice."}