(a) Funds paid to the eligible volunteer fire departments shall only be expended for fire protection services and emergency medical services, including training, supplies, and equipment. (b) In addition to subsection (a), funds may be expended to purchase insurance, including liability insurance, to insure coverage of acts or omissions which are directly related to the functions of an eligible volunteer fire department which are committed by an eligible volunteer fire department and the personnel of an eligible volunteer fire department. (c) The funds may not be expended for food, social activities, or fundraising activities. (d) After receiving the funds, the eligible volunteer fire departments shall keep accurate records to verify that the funds were properly expended. (e) With regard to the administration of the fees levied by this article, the Russell County Commission shall exercise regulatory control and supervision over the fees and may adopt rules and regulations as needed to meet the requirements of this article, including an increase or decrease in the amount of the fire protection service fee needed to meet the requirements of this article. (f) Should the Russell County Commission, in its sole discretion, find or determine that funds provided for by this article have been improperly expended by an eligible volunteer fire department, the department that has improperly expended the funds shall reimburse and refund to the Russell County Commission all the funds found by the county commission to have been improperly expended and shall pay a penalty in the amount equal to 10 percent of all improperly expended funds. The returned improperly expended funds and any penalties shall be transferred from the Russell County Commission to the Russell County Firefighters Association for disbursement in equal amounts to the remaining eligible volunteer fire departments in Russell County. (g) Any eligible volunteer fire department that fails to comply with this article, at the discretion of the Russell County Commission, may be deemed to have forfeited the funds generated by this article and shall be subject to the penalties provided in this section.
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