Code of Alabama
Part 1 - Board of Education.
Section 45-37A-50.08 - Audit of Records.

The Department of Examiners of Public Accounts shall conduct an annual audit of the financial records of the city school system and of the board of education. 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.