Alabama Code § 11-4-46

Opening of Accounts, Disbursement of Funds, Etc.; Statement of Receipts and Disbursements
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Accounts shall be opened and kept in said bank in such manner and funds as such county commission may direct, disbursements to be made upon the order of the county commission and said bank shall furnish said county commission with a full and detailed statement of the receipts and disbursements on the second Monday of January and July in each and every year.

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