Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
property: includes both real and personal property. See Alabama Code 1-1-1
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
real property: includes lands, tenements and hereditaments. See Alabama Code 1-1-1
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1
(1) The board shall select from its own membership a chair and to adopt rules for the transaction of its business and for the betterment and promotion of the standards of service and practice to be followed in the death care industry in the State of Alabama as the board may deem expedient and consistent with the laws of this state and for the public good.(2) The chair shall preside at all meetings of the board unless otherwise ordered, and he or she shall exercise and perform all duties and functions incident to the office of chair.(3) The board may also select from its own membership a vice chair, a secretary, and a treasurer. No two offices shall be held by the same person.(b) The treasurer shall give bond to the State of Alabama in the sum of ten thousand dollars ($10,000), and any premium payable for the bond shall be paid from the funds of the board. The bond shall be deposited with the Treasurer of the State of Alabama.(c) A board member shall be reimbursed for necessary travel expenses, per diem, and the necessary expenses incident to his or her attendance upon the business of the board, and, in addition thereto, shall receive compensation in the amount of seventy-five dollars ($75) for every day not to exceed 20 days per year actually spent by the member upon the business of the board. The board may employ in the unclassified service an executive director and up to four associate executive directors who shall each receive and be paid an annual salary to be fixed by the board pursuant to Section 36-6-6. The salary shall be paid on a semimonthly basis. In addition, the executive director and associate executive directors shall each receive his or her necessary travel and other incidental expenses as are incurred in the performance of duties, and all expenses, per diem, and compensation shall be paid out of the receipts of the board. At no time shall the operation of the board be an expense to the state.(d) The executive director of the board shall have complete supervision and be held responsible for the direction of the office of the board, shall have supervision over employees, field inspections, examinations, and enforcement of this chapter, and shall be responsible and answerable to the board. The associate executive directors shall assist the executive director and perform such other duties as may be assigned to him or her by the executive director.(e) The executive director shall keep a record in which shall be registered the name and business address of every person to whom licenses have been granted in accordance with this chapter, the number and date of the license and the date of each renewal. Upon request to do so, the executive director shall supply a list of all persons and establishments holding a license under this chapter, then in force, giving the names of the persons, their business addresses, and the numbers of their licenses.(f) It shall be the duty of the executive director to prepare under the direction of the board and cause to be printed all forms required by this chapter to be prescribed by the board. All notices required to be mailed by this chapter shall be directed to the last known address of the party to whom the notice is sent.(g) The executive director shall serve at the pleasure of the board and shall perform duties as may be necessary for the proper functioning of the board as the board may determine or as may be prescribed in this chapter. During the employment of the executive director, he or she may not be employed by any funeral establishment.(h) All fees and fines received under this chapter shall be paid into a special fund in the State Treasury to be known as the Alabama State Funeral Service Fund, which is hereby created, for the necessary and proper expenses of the board, and for a reasonable reserve for future use by the board. All monies in the fund are hereby appropriated, as a continuing appropriation, to the board to be used for carrying out this chapter. Commencing on October 1, 2023, the name of the fund shall be changed to the Alabama Board of Funeral Services Fund.(i) Each member of the board, the executive director, the associate executive directors, designated employees, and independent contractors of the board appropriately identified are authorized at any given time to enter the office, premises, establishment, or place of business where any practice or activity regulated by this chapter is carried on, or advertised as being carried on, to investigate complaints or perform examinations or inspections. Each on-site inspection shall include an inspection of the license, certification, and registration of each licensee and apprentice trainee operating therein.(j) All members of the board or designated employees of the board may serve and execute any process issued by any court under this chapter and execute any papers, orders, or process issued by the board or any officer or member of the board under this chapter.(k) The board may employ clerical assistants and employees as necessary to carry out this chapter, and the terms and conditions of employment shall be determined by the board. The board may establish and equip an office from which this chapter may be carried out.(l)(1) The board may acquire and hold, in its own name, real property by purchase, gift, lease, lease with the option to purchase, or other lawful means, except eminent domain, which real property may be used by the board to carry out its responsibilities. The board may also transfer, sell, convey, or cause to be conveyed real property and any improvements thereon, subject to the requirements of this section. In purchasing any real property, maintaining real property, or making improvements thereto, the board may expend any funds contained in the Funeral Board Property Acquisition Fund established in subdivision (2), and any obligations created in connection with the purchase or improvement of the real property shall not create debts, obligations, or liabilities of the state. As used in this subsection, real property shall include land, lots, and all things and interests, including leasehold interests, pertaining thereto, and all other things annexed or attached to the land which would pass to a vendee by conveyance of the land or lot, including mineral, gas, and oil interests. All sales or leases made by the board of any real property owned or held by the board shall be subject to the requirements of Article 3, Chapter 15, Title 9. Notwithstanding the foregoing, the proceeds from the sale of real property owned by the board which are distributed pursuant to Section 9-15-83 shall be paid to the board and deposited into the property acquisition fund.(2) There is established the Funeral Board Property Acquisition Fund within the State Treasury. Any funds received by the board pursuant to this section shall be deposited into the property acquisition fund and shall be held by the board in trust for carrying out the purposes of the property acquisition fund. Amounts in the property acquisition fund shall be budgeted and allotted in accordance with Sections 41-4-80 through 41-4-96 and Sections 41-19-1 through 41-19-12. Not later than May 1, 2022, the executive director shall transfer from the Alabama State Funeral Service Fund to the property acquisition fund an amount determined by vote of the board for the purchase of real property. Thereafter, the board shall annually, during the month of October, transfer an amount between two percent and seven percent of the receipts of the board from the previous fiscal year to the property acquisition fund.(3) At the end of each fiscal year, any unencumbered and unexpended balance in the property acquisition fund shall not revert to the State General Fund but shall carry over to the next fiscal year.
