Ala. Code § 45-37-123.26
Subject to Section 45-37-123.194, all payment of benefits, expenses of administration, and any other expenses arising hereunder, may be paid by the pension board out of the trust fund, unless otherwise paid by the county or from the general assets of the system as a legal entity separate and distinct from the plan and its trust. Such expenses shall include any expenses incident to the functioning of the pension board, or any individual retained or appointed by any fiduciary incident to the exercise of their duties under the plan including, but not limited to, fees of accountants, counsel, investment managers, and other specialists and their agents, and other costs of administering the plan. Until paid, the expenses shall constitute a liability of the system.
Ala. Code § 45-37-123.26 (1975)