The mayor shall, from time to time, prepare a detailed statement of all receipts and expenses of the city. At the end of each fiscal year the council shall cause the books and accounts of the city to be audited by a reputable, disinterested certified public accountant. The same accountant shall not conduct the audit for more than three consecutive fiscal years. A true summary of the annual audit report shall be published once in a newspaper of general circulation in the city. The audit report shall be submitted by the mayor to the council at its first meeting after the completion of such report.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Chapter 43B - Mayor-Council Form of Government in Class 4 Municipalities.
Section 11-43B-1 - Authority to Adopt Mayor-Council Form of Government.
Section 11-43B-2 - Election Date; When Mayor-Council Form of Government Deemed Adopted.
Section 11-43B-3 - Terms of Office.
Section 11-43B-10 - Budget, Appropriations, and Expenditures.
Section 11-43B-12 - Vacancies in Offices of Mayor, President of Council, and Councilman.
Section 11-43B-13 - Franchise or Lease of Right to Use Streets or Public Property.
Section 11-43B-14 - Initial Territorial Limits.
Section 11-43B-15 - Number of Council Members; Boundaries of Districts.
Section 11-43B-18 - Limit on Duration of Contracts; Validity of Contracts.
Section 11-43B-19 - Effect of Chapter on Preexisting Rights of Officers and Employees.
Section 11-43B-23 - Interagency Transfer of Records, Equipment, Etc.
Section 11-43B-24 - Continuance of Contracts in Effect.
Section 11-43B-25 - Pending Legal Actions and Proceedings.
Section 11-43B-26 - Pension, Retirement, and Relief Fund Laws Continued in Effect.
Section 11-43B-27 - Laws as to Independent Boards, Authorities, and Agencies Continued in Effect.