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Section 36-16-1
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.)
Section 36-16-2
Section 36-16-2 Authority to require proof of correctness of claim.
The Auditor has authority to require information on oath, to be administered by him, from any person touching any claim or account he is required to audit.
(Code 1852, §366; Code 1867, §418; Code 1876, §93; Code 1886, §104; Code 1896, §2003; Code 1907, §607; Code 1923, §814; Code 1940, T. 55, §206.)
Section 36-16-3
Section 36-16-3 Assistants and clerical help.
The Auditor may employ a chief clerk, whose employment shall be at the pleasure of the Auditor. Subject to the provisions of the Merit System, he may employ principal accountants, account clerks and senior stenographers.
(Code 1867, §95; Code 1876, §88; Code 1886, §99; Code 1896, §1998; Code 1907, §602; Acts 1923, No. 600, p. 789, § 4; Code 1923, §809; Acts 1932, Ex. Sess., No. 104, p. 99, § 4 1/2; Acts 1933, Ex. Sess., No. 138, p. 124, § 1; Acts 1939, No. 452, p. 608, § 3; Code 1940, T. 55, §207.)
Section 36-16-4
Section 36-16-4 Bond.
Before entering upon his duties of office, the Auditor shall execute to the State of Alabama a bond, to be approved by the Governor, in the amount of $25,000.00, for the faithful performance of his duties.
(Acts 1943, No. 122, p. 123, § 1; Acts 1961, Ex. Sess., No. 208, p. 2190, § 1.)
Section 36-16-5
Section 36-16-5 Fees for services rendered.
The Auditor must charge $.50 for each impression of his official seal for private or personal use and, for other services, he must charge the same fees as the Secretary of State for similar services. All such fees shall be paid into the State Treasury.
(Code 1852, §63; Code 1867, §93; Code 1876, §86; Code 1886, §97; Code 1896, §1996; Code 1907, §600; Acts 1923, No. 600, p. 789; Code 1923, §807; Acts 1933, Ex. Sess., No. 138, p. 124, § 1; Acts 1939, No. 452, p. 608, § 1; Code 1940, T. 55, §208.)
Section 36-16-6
Section 36-16-6 Official acts of chief clerk deemed those of Auditor.
The official acts of the chief clerk shall be presumed to be by the authority of, and shall be taken as done by, the Auditor, who shall be responsible for the same.
(Code 1867, §97; Code 1876, §90; Code 1886, §101; Code 1896, §2000; Code 1907, §604; Code 1923, §811; Code 1940, T. 55, §210.)
Section 36-16-7
Section 36-16-7 Property Inventory Control Division — Created.
There is hereby created, in the office of the State Auditor, a Property Inventory Control Division.
(Acts 1969, No. 610, p. 1117, § 1.)
Section 36-16-8
Section 36-16-8 Property Inventory Control Division - Establishment of control of state personal property; property managers; inventories.
The Property Inventory Control Division shall establish a control in the following manner of all nonconsumable state personal property not exempt under Section 36-16-11.
(1) The head of each department or agency of the state shall designate one of its employees as property manager for the department or agency. Except for books, the property manager shall make a full and complete inventory of all nonconsumable personal property and certain other items of personal property deemed important or sensitive enough by the Property Inventory Control Division to be included in the inventory of state property of the value of five hundred dollars ($500) or more owned by the state and used or acquired by the department or agency. The inventory shall show the complete description, manufacturer*s serial number, cost price, date of purchase, location, and custodial agency, responsible officer, or employee, and the state property control marking. A copy of the inventory shall be submitted to the Property Inventory Control Division on October 1 and April 1 of each year. Each inventory shall show all property acquired since the date of the last inventory. When any inventory fails to show any property shown on the previous inventory, then a complete explanation accounting for the property or the disposition thereof shall be attached to the inventory and submitted to the Property Inventory Control Division. All property managers shall keep at all times in their files a copy of all inventories submitted to the Property Inventory Control Division, and the copies shall be subject to examination by any and all state auditors or employees of the Department of Examiners of Public Accounts.
(2) Each property manager shall be the custodian of, and responsible for, all property in his or her department or agency. When any property is entrusted to other employees or officers of the department or agency, the property manager shall require a written receipt of the property so entrusted, which receipt shall be executed by the person receiving the property. In that event, the property manager shall be relieved of responsibility of the property, and the employee or officer of the department or agency shall be responsible for the property.
(3) No property, except property being transferred to the Department of Archives and History under Section 41-6-10, shall be disposed of, transferred, assigned, or entrusted to any other department, agency, or employee thereof without the written permission of the Director of the Alabama Department of Economic and Community Affairs or the Governor of the State of Alabama or the designee of either of them.
(4) Biannually, the Property Inventory Control Division shall conduct an inventory of all such state personal property excluding historical materials in the custody of the Department of Archives and History, holding every officer or employee strictly accountable for all personal property assigned to his or her custody.
(5) No later than November 30 of each new fiscal year, the State Auditor shall report in writing to the Governor all losses and missing items of state property valued at more than five hundred dollars ($500) as revealed by the most recent inventory of state personal property.
(6) Whenever any property manager ceases for any reason to be the property manager of his or her department or agency, the director of the department or agency shall immediately notify in writing the Property Inventory Control Division. The division shall immediately check the inventories of all property in the department or agency, and the successor to the property manager shall execute a written receipt for all property received by him or her or coming into his or her custody or control. The last payment of salary due the property manager shall be withheld until a complete check of the inventory of the property has been made and approved. In the event of any shortages, the property manager shall be held strictly accountable. Notwithstanding the foregoing, the property manager shall not be held accountable for property entrusted to any other employee or officer of the department or agency and for which he or she holds the written receipt of the employee or officer.
(Acts 1949, No. 627, p. 967, §1; Acts 1985, No. 85-665, p. 1057, § 1; Acts 1992, 2nd Ex. Sess., No. 92-719, p. 220, § 1; Acts 1995, No. 95-147, p. 209, §1; Acts 1997, No. 97-642, p. 1174, §1; Act 97-946, p. 518, § 1.)
Section 36-16-9
Section 36-16-9 Property Inventory Control Division — Duty of Examiners of Public Accounts as to state personal property.
The Examiners of Public Accounts, in making their examination or audit of the accounts and records of each state department or agency, shall compare the inventory of personal property of the department or agency kept by the Property Inventory Control Division with personal property in the custody of the department or agency, and shall include a statement of the result of the comparison in their report. The value of any personal property lost to the state due to the neglect or willful act of the person having the custody of the property shall be recoverable from such persons in an appropriate action instituted on behalf of the state by the Attorney General.
(Acts 1949, No. 627, p. 967, §2.)
Section 36-16-10
Section 36-16-10 Property Inventory Control Division — Authority of chief; neglect of duty by chief or other officer.
The Chief of the Property Inventory Control Division shall have the authority to carry out the provisions of Sections 36-16-8 through 36-16-11, and shall require that each department, office, bureau, board or agency of the state carry out fully the provisions of Sections 36-16-8 through 36-16-11 applicable to such department, office, bureau, board or agency. In the event the Chief of the Property Inventory Control Division neglects to perform the duties imposed upon him by Sections 36-16-8 through 36-16-11, the State Auditor shall report such neglect to the personnel board, which board shall administer such disciplinary action against the chief of the division, including the right to discharge him, as the board deems proper under the circumstances. In the event the head of any department or officer in charge of any office, bureau, board or agency of the state neglects to perform the duties imposed upon him by Sections 36-16-8 through 36-16-11, he shall be liable for the sum of $5.00 for each day such neglect continues and for the value of any and all personal property losses to the state as a result of such neglect.
(Acts 1949, No. 627, p. 967, §3.)
Section 36-16-11
Section 36-16-11 Property Inventory Control Division - Property exempt from control.
There is hereby expressly exempt from Sections 36-16-8 to 36-16-10, inclusive, all livestock, animals, farm and agricultural products and property owned or used by, or in connection with, or under control of, all public schools, universities, colleges, trade schools, Alabama Institute for Deaf and Blind, State Library Service, and all fire control or fire rescue equipment acquired by the Alabama Forestry Commission from sources other than state agencies and subsequently donated to volunteer fire departments pursuant to Section 9-3-19; provided, Sections 36-16-8 to 36-16-10, inclusive, shall not apply to the Alabama hospitals for the insane and the Partlow State School and Hospital.
(Acts 1949, No. 627, p. 967, §4; Act 2000-212, p. 295, §1.)
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