HB677 Summary

• Applies only to Baldwin County volunteer fire departments and rescue squads organized as nonprofit corporations or receiving ad valorem tax revenue.

• Requires volunteer fire departments and rescue squads to maintain correct and complete books and records of all accounts and minutes of proceedings of members, board of directors, and committees.

• Allows members, directors, officers, agents, or attorneys to inspect books and records for any proper purpose at any reasonable time.

• Requires the board chair to appoint a certified public accountant or request the Department of Examiners of Public Accounts to conduct an annual audit of all books and accounts since the preceding audit.

• Audit reports must be submitted to the board in writing, recorded in organizational minutes, and made immediately available for public view; the auditor shall be paid a sum agreed upon by both parties.

• Permits volunteer fire departments to expend funds received from ad valorem tax revenue to comply with this act.

• Becomes effective on the first day of the third month following passage and gubernatorial approval.