An annual audit of the financial records of the city school system and of the board of education shall be conducted by an independent auditing firm selected by the board. The audit results shall be made a matter of public record. All monies of the school system shall be accounted for whether reserved for capital outlay or held for any other purpose.
Structure Code of Alabama
Chapter 20A - Covington County Municipalities.
Section 45-20A-50 - Board of Education - Creation; Composition.
Section 45-20A-50.01 - Board of Education - Districts.
Section 45-20A-50.02 - Board of Education - Qualifications of Members.
Section 45-20A-50.03 - Board of Education - Election of Members.
Section 45-20A-50.04 - Board of Education - Powers and Duties.
Section 45-20A-50.05 - Board of Education - Vacancies.
Section 45-20A-50.06 - Board of Education - Compensation.
Section 45-20A-50.07 - Board of Education - Auditing of Records.
Section 45-20A-50.08 - Board of Education - Unexcused Absence of Members.
Section 45-20A-50.09 - Board of Education - Chair.
Section 45-20A-50.10 - Board of Education - Representation of Students.
Section 45-20A-50.11 - Board of Education - Liability of Members.