(a) This section shall only apply in Baldwin County.
(b) Each volunteer fire department and each rescue squad organized as a nonprofit corporation under Chapter 3 of Title 10A, or receiving ad valorem tax revenue pursuant to Section 45-2-242, shall keep correct and complete books and records of all accounts and shall keep minutes of the proceedings of its members, board of directors, and committees having any of the authority of the board of directors. All books and records of a volunteer fire department or rescue squad may be inspected by any member, director, or officer, or his or her agent or attorney, for any proper purpose at any reasonable time and are subject to audit as provided in subsection (c).
(c) The chair of the board of directors of each volunteer fire department and each rescue squad, at least once a year, shall appoint a certified public accountant or request the Department of Examiners of Public Accounts to conduct an audit of all books and accounts of the volunteer fire department or rescue squad since the preceding audit. Additionally, the Chief Examiner of the Department of Examiners of Public Accounts, pursuant to the authority granted under Section 41-5-23, may prescribe additional reporting requirements as deemed necessary. The certified public accountant or the Department of Examiners of Public Accounts shall make a full report, in writing, which shall be submitted to the board of directors. The report shall be spread upon the minutes of the volunteer fire department or rescue squad and shall immediately be made available for public view at any reasonable time. For their services, the certified public accountant or the Department of Examiners of Public Accounts shall be paid a sum as may be agreed upon by both parties.
(d) Any volunteer fire department may expend funds received pursuant to Section 45-2-242, to comply with this section and the expenditures of the funds are declared to be a public purpose for the operation of the volunteer fire department.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.