{"data":{"id":"us-al/ala.-code-45-28a-41.28","jurisdiction":"us-al","citation":"Ala. Code § 45-28A-41.28","heading":"Audit of Records.","body":"An annual audit of the financial records of the city school system and of the board of education shall be conducted by a reputable certified public accountant or auditing firm as selected by the board. 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.","path":["Title 45 Local Laws.","Chapter 28A Etowah County Municipalities.","Article 4 Gadsden.","Part 2 Education.","Subpart 2 Board of Education, Election."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-28A-41.28","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"30f68610887e78cc5bd2d114c3fa23a56c7e232f28a34b244fdb22f83f5a8de1","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-28a-41.27","next":"us-al/ala.-code-45-28a-41.29"},"notice":"GroundRules: Original legal text. Not legal advice."}