The retirement board shall have an audit made annually of the trust by a certified public accountant.
Structure Code of Alabama
Chapter 8A - Calhoun County Municipalities.
Division 3 - Police and Firefighters Retirement System.
Section 45-8A-22.100 - Applicability, the Trust and the Retirement Board.
Section 45-8A-22.101 - Retirement Board Membership; Secretary-Treasurer.
Section 45-8A-22.102 - Powers and Duties of the Retirement board..
Section 45-8A-22.103 - Trustee; Pensions and Benefits.
Section 45-8A-22.104 - Investment of the Trust for Revenue Purposes.
Section 45-8A-22.105 - Reports.
Section 45-8A-22.106 - List of Retired Police and Firefighters.
Section 45-8A-22.107 - Retirement Board's Attorney.
Section 45-8A-22.108 - Reasonable and Necessary Expenses.
Section 45-8A-22.109 - Contributions to the Trust.
Section 45-8A-22.110 - Participation.
Section 45-8A-22.111 - Participant Eligibility for Benefits.
Section 45-8A-22.112 - Credit for Military Service.
Section 45-8A-22.113 - Retirement Eligibility and Benefit.
Section 45-8A-22.114 - Normal Retirement Age.
Section 45-8A-22.115 - Compensation for Purposes of Benefit Calculations.
Section 45-8A-22.116 - Disability Benefits.
Section 45-8A-22.118 - Maximum Benefits; Limitations; Adjustments.
Section 45-8A-22.119 - Death Benefits.
Section 45-8A-22.120 - Optional Benefit Plans.
Section 45-8A-22.121 - Partial Lump Sum Option.
Section 45-8A-22.122 - Proof of Marriage and Parentage.
Section 45-8A-22.123 - Minimum Distribution Requirements.
Section 45-8A-22.124 - Eligible Rollover Distribution; Direct Rollover.
Section 45-8A-22.125 - Claims Procedure.
Section 45-8A-22.126 - Claims Review Procedure.
Section 45-8A-22.127 - Exclusive Use of Assets of the Trust; Vesting; Forfeitures.
Section 45-8A-22.128 - Actuary; Reports.
Section 45-8A-22.129 - Annual Audits.
Section 45-8A-22.130 - Insufficiency of Funds.
Section 45-8A-22.131 - Warrants for Payment of Money.
Section 45-8A-22.132 - Protection of the Trust; Exemptions.
Section 45-8A-22.133 - Construction.