Code of Alabama
Chapter 5A - Examiners of Public Accounts.
Section 41-5A-19 - Sworn Reports of Audits.

The department shall make a sworn report of its findings within a reasonable time after an audit is completed. The chief examiner shall certify one copy of each report to the circuit judge of the county in which the office examined is located. The judge shall refer to the report in his or her next oral charge to the grand jury. The report shall be entered in full upon the minutes of the court. The reports shall be public records and prima facie evidence of what they charge. Working papers used in the preparation of the reports shall be subject to and treated as being under Section 12-16-216, and shall be subject to review by a court of competent jurisdiction, and upon a substantiated request, may be shared with the local district attorney, the Attorney General, and the Ethics Commission. One copy of each report shall be certified to the Governor.

Structure Code of Alabama