This document contains findings and recommendations for corrective actions from the audit reports of Alabama school boards.

This form is required for the State Superintendent’s approval of employee dishonesty bonds for superintendents and chief school financial officers.

A local board of education may borrow funds to pay current expenditures with a current loan or line of credit in accordance with the requirements of state laws found in Section 16-13-145 of the Code of Alabama.

The State Board of Education adopted rules for meeting the requirements in the Education Accountability Law and the School Fiscal Accountability Law. The Education Accountability Law includes the authority for state intervention and control of school board operations for academic, financial, and safety reasons.

This guide is designed to assist school administrators and anyone responsible for educating a student with special needs. It will provide a better understanding and knowledge of a school’s obligation for implementing the Individuals With Disabilities Education Act (IDEA). The “Help Guide” provides educators assistance in making legally sound decisions and assists them in avoiding common legal mistakes.