Ala. Code § 23-1-432 (2026) – (This Section Terminates April 26, 2018, If No Revenue Is Created.) Use of Funds by Department; Reporting Requirements.

(a) The monies allocated to the department from the fund shall at all times be segregated and kept separate from other federal or state road and bridge funds allocated to the department. Monies from the fund shall only be expended for the maintenance, improvement, replacement, and construction of roads and bridges within the state, including the payment of any debt associated with a road or bridge project or as matching funds for any federally-funded road or bridge projects. The department shall not use monies from the fund for any of the following purposes except in accordance with generally accepted accounting principles for job cost accounting or federal cost allocation regulations:
1. (1) Salaries, benefits, or any other form of compensation for state or contract employees.
2. (2) The purchase, lease, or maintenance of equipment.
3. (3) The maintenance or construction of public buildings or other structures that are not roads or bridges.
(b) The funds allocated to the department shall be audited by the Department of Examiners of Public Accounts in the same manner as all other department funds.
(c) On or before October 1 of each year following the creation of the fund, the department shall publicly announce the project or projects which are projected to be funded with the proceeds from the fund during the upcoming fiscal year, and the current list of projects shall be listed on the department’s website at all times. The department’s website shall also include each of the following:
1. (1) A list of current bid offerings, openings, and awards for each project to be funded in whole or in part with revenues from the fund.
2. (2) Quarterly progress reports on each ongoing project funded in whole or in part with revenues from the fund, including, but not limited to, costs, anticipated completion dates, and any other relevant information regarding a project.
(d) In addition to the reporting requirements set out in subsection (c), no later than the first day of the regular session of the Alabama Legislature in each year following the creation of the fund, the department shall submit an annual report detailing all expenditures from the fund during the previous fiscal year to each member of the Legislature.

(Act 2016-150, §3.)