Code of Alabama - Title 45: Local Laws - Section 45-49-100.21 - Monthly financial report

Section 45-49-100.21 - Monthly financial report.

(a) Beginning January 15, 1992, and on the fifteenth of each month thereafter, the Board of School Commissioners for Mobile County shall publish a summary financial report for the immediately preceding month. The financial report shall be in a form which can be easily read and understood by the general public.

(b) The financial report shall include, but not be limited to, the following information: Total receipts and expenses by major account codes of the school system; itemized list by source of all receipts; total salaries of all full-time classroom teachers; total number of all full-time classroom teachers; total salaries of all employees working at the school system’s central office; total number of employees working at the school system’s central office; total salaries of all supervisory personnel working at the school system’s central office; total number of all supervisory personnel working at the school system’s central office; and any other information, the inclusion of which the board of school commissioners determines would be beneficial to the general public. All dollar amounts shall be listed for the current month, the corresponding month of the previous year, the fiscal year to date, and the corresponding fiscal year to date of the previous year. All numbers of employees shall be for the current month and the corresponding month of the previous year.

(c) Publication shall be done in the following manner: On the fifteenth day of each month, a copy of the financial report shall be mailed to the office of the Mobile County Commission and to the city hall of each municipality in the county for posting in a public place. Copies of the financial report shall be available for pick up by the general public at the offices of the Board of School Commissioners for Mobile County during all hours that the offices are open for business.

(d) On October 1, 1992, and on October 1 of each year thereafter, the board of school commissioners shall submit a school-by-school budget which is to be made available to each school for public review. A copy of each budget shall be available for public review at the central office.

(Act 91-703, p. 1372, §§ 1-4.)

Last modified: May 3, 2021