Code of Alabama
Part 6 - Utilities.
Section 45-52A-35.11 - Municipal Utilities Board - Employment and Duties of Accountant Expert.

The board shall cause an audit of its books and accounts to be made at the end of each fiscal year by a certified public accountant or firm of certified public accountants. Upon completion of the examination for a fiscal year, the accountant or firm of accountants shall make a full report of their findings to the board, in writing, under oath, at the first meeting of the board after the completion of the report for the fiscal year. A copy shall also be furnished to the governing body of the City of Decatur. For the service, the accountant or firm of accountants shall be paid a reasonable and proper sum as may be agreed upon.