Code of Alabama
Chapter 5A - Examiners of Public Accounts.
Section 41-5A-14 - Subpoenas.

(a) The chief examiner may issue subpoenas to compel the attendance of witnesses and production of papers necessary as evidence in connection with a dispute, claim, examination, audit, or the administration of this chapter.
(b) In case a person refuses to comply with a subpoena, the chief examiner may invoke the aid of any circuit court with jurisdiction in order that the testimony or evidence be produced. Upon proper showing, the court shall issue a subpoena or order requiring the person to appear before the chief examiner or his or her representative and produce all evidence and give all testimony relating to the matter at issue.
(c) A person failing to comply with an order may be punished by the court for contempt.

Structure Code of Alabama

Code of Alabama

Title 41 - State Government.

Chapter 5A - Examiners of Public Accounts.

Section 41-5A-1 - Created; Divisions; Offices.

Section 41-5A-2 - Chief Examiner - Appointment and Functions; Vacancies; Removal From Office.

Section 41-5A-3 - Chief Examiner - Qualifications.

Section 41-5A-4 - Chief Examiner - Oath of Office; Bond.

Section 41-5A-5 - Chief Examiner - Powers and Duties Generally.

Section 41-5A-6 - Chief Examiner - Recovery Audits for Overpayments of State Funds.

Section 41-5A-7 - Assistant Chief Examiner.

Section 41-5A-8 - Compensation of Chief Examiner and Assistant Chief Examiner.

Section 41-5A-9 - Assistants, Deputies, and Employees; Division or Unit Heads.

Section 41-5A-10 - Legal Assistance by Attorney General and District Attorneys.

Section 41-5A-11 - Chief Legal Counsel for Department; Assistants.

Section 41-5A-12 - Periodic Examinations and Audits of State and County Offices, Departments, Boards, Etc.

Section 41-5A-12.1 - Audit of Municipality Under Certain Circumstances.

Section 41-5A-13 - Compilation and Distribution of Rules and Other Materials.

Section 41-5A-14 - Subpoenas.

Section 41-5A-15 - Authority to Administer Oaths, Take Depositions, and Certify Official Acts.

Section 41-5A-16 - Legislative Committee on Public Accounts - Established; Composition; Vacancies.

Section 41-5A-17 - Legislative Committee on Public Accounts - Meetings; per Diem and Travel Expenses.

Section 41-5A-18 - Legislative Committee on Public Accounts - Reports.

Section 41-5A-19 - Sworn Reports of Audits.

Section 41-5A-20 - Settlement of Charges; Recovery of Overpayments.

Section 41-5A-21 - Officers to Keep Uniform Accounts.

Section 41-5A-22 - Disposition of Funds.

Section 41-5A-23 - Transfer of Powers, Functions, Property, Funds, etc.; Officers and Employees; References to Prior Chapter 5.