Alabama § 45-2-143 - Recordkeeping; Audits.
Full text of Alabama Code of Alabama § 45-2-143 — Recordkeeping; Audits., with citation guidance and answers to common questions.
§ 45-2-143. Recordkeeping; Audits.
(a) This section shall only apply in Baldwin County.
(b) Each volunteer fire department and each rescue squad organized as a nonprofit corporation under Chapter 3 of Title 10A, or receiving ad valorem tax revenue pursuant to Section 45-2-242, shall keep correct and complete books and records of all accounts and shall keep minutes of the proceedings of its members, board of directors, and committees having any of the authority of the board of directors. All books and records of a volunteer fire department or rescue squad may be inspected by any member, director, or officer, or his or her agent or attorney, for any proper purpose at any reasonable time and are subject to audit as provided in subsection (c).
(c) The chair of the board of directors of each volunteer fire department and each rescue squad, at least once a year, shall appoint a certified public accountant or request the Department of Examiners of Public Accounts to conduct an audit of all books and accounts of the volunteer fire department or rescue squad since the preceding audit. Additionally, the Chief Examiner of the Department of Examiners of Public Accounts, pursuant to the authority granted under Section 41-5-23, may prescribe additional reporting requirements as deemed necessary. The certified public accountant or the Department of Examiners of Public Accounts shall make a full report, in writing, which shall be submitted to the board of directors. The report shall be spread upon the minutes of the volunteer fire department or rescue squad and shall immediately be made available for public view at any reasonable time. For their services, the certified public accountant or the Department of Examiners of Public Accounts shall be paid a sum as may be agreed upon by both parties.
(d) Any volunteer fire department may expend funds received pursuant to Section 45-2-242, to comply with this section and the expenditures of the funds are declared to be a public purpose for the operation of the volunteer fire department.
Frequently Asked Questions About Alabama § 45-2-143
What does Code of Alabama § 45-2-143 cover?
Section 45-2-143 ("Recordkeeping; Audits.") 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 § 45-2-143?
A common citation format is "Code of Alabama § 45-2-143" (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 § 45-2-143 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.