Code of Alabama
Article 9 - Economic and Industrial Development and Tourism.
Section 45-46-90.17 - Audit of Records.

Within 30 days following the close of each fiscal year, the authority shall cause an audit of its books and records to be made for such fiscal year by an independent certified public accountant. Within 90 days following the close of each fiscal year, the authority shall furnish a copy of such audit to the appointing authority of the board of directors.