Alabama Code Title 45. Local Laws § 45-2-143

(a) This section shall only apply in Baldwin County.

(b) Each volunteer fire department and each rescue squad organized as a nonprofit corporation under Chapter 3 of Title 10A or receiving ad valorem tax revenue pursuant to Section 45-2-242 shall keep correct and complete books and records of all accounts and shall keep minutes of the proceedings of its members, board of directors, and committees having any of the authority of the board of directors. All books and records of a volunteer fire department or rescue squad may be inspected by any member, director, or officer, or his or her agent or attorney, for any proper purpose at any reasonable time and are subject to audit as provided in subsection (c).

(c) The chair of the board of directors of each volunteer fire department and each rescue squad, at least once a year, shall appoint a certified public accountant or request the Department of Examiners of Public Accounts to conduct an audit of all books and accounts of the volunteer fire department or rescue squad since the preceding audit. Additionally, the Chief Examiner of the Department of Examiners of Public Accounts, pursuant to the authority granted under Section 41-5-23, may prescribe additional reporting requirements as deemed necessary. The certified public accountant or the Department of Examiners of Public Accounts shall make a full report, in writing, which shall be submitted to the board of directors. The report shall be spread upon the minutes of the volunteer fire department or rescue squad and shall immediately be made available for public view at any reasonable time. For their services, the certified public accountant or the Department of Examiners of Public Accounts shall be paid a sum as may be agreed upon by both parties.

(d) Any volunteer fire department may expend funds received pursuant to Section 45-2-242 to comply with this section and the expenditures of the funds are declared to be a public purpose for the operation of the volunteer fire department.