Code of Alabama
Chapter 8 - Financial Affairs Generally.
Section 11-8-11 - Investment of Surplus Funds in United States Securities.

The county commission is hereby authorized to invest the remaining surplus in any fund, after the adoption of the budget or after provision has been made for anticipated indebtedness, in interest-bearing securities issued by the United States government which are guaranteed as to principal and which are redeemable upon application. This section shall be retroactive and investments heretofore made are hereby ratified and approved.