Ala. Code § 45-40-141.06
Funds disbursed to eligible volunteer fire departments pursuant to this part shall be expended only for fire protection and emergency medical services, including training, supplies, buildings, capital improvements, equipment, insurance, professional services, and dues. The funds shall not be expended for salaries, food, drink, social activities, or fund-raising activities. After receiving funds, the volunteer fire departments shall keep accurate records to verify that the funds are properly expended. By September 15th of each year, the department shall file a report with the county association detailing the expenditure of all funds during the previous 12 months and setting out a schedule of all proposed projects. The filing shall account for all unspent funds and whether any unspent funds have been obligated. Unspent funds that have not been obligated which exceed the amount of total receipts paid to the department for the prior year from this fee shall be returned to the county association for redistribution as provided in Section 45-40-141.04. The county association shall supply the accounting forms to each eligible volunteer fire department. A copy of the year-end report shall also be filed with the county commission and shall be audited by the Department of Examiners of Public Accounts of the state on the same basis as county funds are audited.
Ala. Code § 45-40-141.06 (1975)