AL Code § 23-8-8 (2021)
2021 Code of Alabama|Title 23 - Highways, Roads, Bridges and Ferries.|Chapter 8 - Rebuild Alabama Act|Section 23-8-8 - Deposit and Use of Funds; Audit; Annual Plan.

Section 23-8-8Deposit and use of funds; audit; annual plan.  (a) The monies paid to counties or municipalities pursuant to Section 40-17-371 shall be deposited into a separate fund maintained by the county or municipality and expended only for one or more of the following: (1) The maintenance, improvement, replacement, and construction of roads and bridges maintained by a qualified county. (2) The maintenance, improvement, replacement, and construction of roads and bridges maintained by a qualified municipality. (3) As matching funds for federal road or bridge projects. (4) The payment of any debt associated with a road or bridge project. (5) For a joint road or bridge project with one or more adjoining counties pursuant to any agreement executed under the authority of state law. (6) For a joint road or bridge project with one or more municipalities pursuant to any agreement executed under the authority of state law. (7) For a joint road or bridge project with one or more counties and municipalities pursuant to any agreement executed under the authority of state law. (b) The county or municipality shall not use any monies from the fund for any of the following purposes: (1) Salaries, benefits, or any other form of compensation for county, municipal, or contract employees or for county or municipal officials except as included as project costs and subject to audit by the Department of Examiners of Public Accounts. (2) The purchase, lease, or maintenance of equipment, other than equipment purchased and permanently installed as a part of a road or bridge project. (3) The maintenance or construction of public buildings or other structures that are not integral to the system of roads or bridges. (c) All fund records shall be audited by the Department of Examiners of Public Accounts in the same manner as all other county or municipal funds. (d) The county commission of each qualified county or municipal governing body of each qualified municipality shall adopt an annual transportation plan no later than August 31 for the next fiscal year, which plan shall be approved by affirmative vote of a majority of the members of the county commission or municipal governing body. The plan shall provide a detailed list of projects for which expenditures are intended to be made in the next fiscal year based upon an estimate of the revenues anticipated from the fund during the fiscal year. Once adopted, the annual plan shall at all times be posted in conspicuous places at the county courthouse, the county commission office, the county highway department, municipal hall, the mayor's office, the municipal highway department, and any other places deemed appropriate by the county commission or municipal governing body. Additionally, the plan shall be posted on its respective official government website, if available. (e) At the first meeting in January of each year following the creation of the fund, the county or municipal engineer or other person designated by the county commission or municipal governing body shall present to the county commission or municipal governing body an annual written report detailing expenditures made from the fund during the previous fiscal year, which report shall include the status of each project included in the previous fiscal year's transportation plan. The report shall be entered into the minutes of the county commission or municipal governing body meeting and shall be made available to the public for inspection, including posting on the county's or municipality's website, if available. (f) By January 15 of each year, the county engineer shall submit a certificate of compliance verifying that at least fifty percent (50%) of funding for the last fiscal year was let to contract, and shall file the certificate with the Chair of the Joint Transportation Committee, the President Pro Tempore of the Senate, and the Speaker of the House of Representatives. (Act 2019-2, 1st Sp. Sess., §11.)