Alabama Code § 45-49-142.06

Authorized Expenditures; Recordkeeping
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The remaining proceeds from this part shall be distributed among the volunteer fire departments serving residents in Mobile County Commission District 1 and which have written contracts with the Mobile County Commission. The funds may only be expended for fire protection, emergency medical services, training, supplies and equipment, and to purchase insurance, including liability insurance, to insure coverage of acts or omissions which are directly related to the functions of a fire department which are committed by a fire department and the personnel of a volunteer fire department. The funds may not be expended for food, drink, social activities, fundraising activities, or salaries for the volunteer fire department. After receiving the funds, the fire departments shall keep accurate records to verify that the funds were properly expended.

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