2018 Code of Alabama
Title 36 - PUBLIC OFFICERS AND EMPLOYEES.
Chapter 16 - STATE AUDITOR.
Section 36-16-1 - Duties generally.
The sole powers, functions and duties of the Auditor shall be as follows:
(1) Those enumerated in the constitution;
(2) The keeping of a seal with the devise, "The State of Alabama, Auditor's Office;"
(3) If the Treasurer, in the event of his resignation or removal, fails to comply with the provisions of this code, or if he dies or absconds, the stating of his account in the presence of any person attending on the part of such late Treasurer and the delivering of the books, papers and moneys belonging to the Treasury to his successor, taking his receipt for the same, and recording and filing such receipts and statement and reporting the same to the next Legislature;
(4) The postauditing of the accounts and records of the Department of Finance and the Treasurer;
(5) The serving on the boards and commissions of which he is by law an ex officio member; and
(6) The making of a full and complete report to the Governor at the close of each fiscal year showing the audited receipts and disbursements of the government for the last completed fiscal year, as required by the constitution and as shown by the records and documents in the office of the Department of Finance, which records shall be audited by him. The report shall also include the results of his audit of all taxes and revenues collected and paid into the Treasury and shall give the results of all other audits made by him. The report shall be printed and bound with, and as a part of, the annual financial report of the state prepared by the Department of Finance. The Auditor shall make reports oftener upon, and matters pertaining to, his office if required by the Governor or the Legislature.(Acts 1939, No. 112, p. 144, §8; Acts 1939, No. 452, p. 608, §1; Code 1940, T. 55, §205.)