Alabama § 23-1-362 - Authority to Audit Financial Records of Municipality, County, and Airport Authority Receiving Funds.
Full text of Alabama Code of Alabama § 23-1-362 — Authority to Audit Financial Records of Municipality, County, and Airport Authority Receiving Funds., with citation guidance and answers to common questions.
§ 23-1-362. Authority to Audit Financial Records of Municipality, County, and Airport Authority Receiving Funds.
The department may audit the financial records of any municipality, county, and airport authority which receives any of the funds appropriated or allocated by the state insofar as may be necessary to determine that the funds are used solely and exclusively for the purpose of improving, maintaining, or preserving the state airport system in the state and for no other purpose. In the event any municipality, county, or airport authority refuses the department or its representative’s right to make an audit, or in the event any municipality, county, or airport authority has misused funds, the department may direct the withholding of any further distribution of state funds to a municipality, county, or airport authority until a time as it has reimbursed and restored to the state the amount misused. The State Treasurer, Director of Finance, and the Commissioner of Revenue shall comply with any withholding orders issued by the department under this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 23-1-362
What does Code of Alabama § 23-1-362 cover?
Section 23-1-362 ("Authority to Audit Financial Records of Municipality, County, and Airport Authority Receiving Funds.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 23-1-362?
A common citation format is "Code of Alabama § 23-1-362" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 23-1-362 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.