2006 Alabama Code - Section 41-5-14 — Periodic examinations and audits of state and county offices, departments, boards, etc.
(a) The books, records, vouchers and accounts of every state and county office, officer, bureau, board, commission, corporation, institution, department and agency shall be examined and audited at least once in every period of two years and more frequently or continuously if that is deemed necessary or desirable by the Chief Examiner. The books, records, vouchers and accounts of municipal boards of education may be examined and audited upon request.
(b) Examinations and audits shall be made at the expense of the state.
(Acts 1947, No. 351, p. 231, §1.)
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