Ala. Code § 45-37A-56.36
The proceeds derived from the sale of any bonds, other than refunding bonds may be used only to pay the cost of acquiring, constructing, improving, enlarging, and equipping the parking facilities or property with respect to which they were issued, as may be specified in the proceedings in which the bonds are authorized to be issued. Such cost shall be deemed to include the following: The cost of any land forming a part of such facilities; the cost of labor, material, and supplies used in any such construction, improvement, or enlargement, including architects' and engineers' fees and the cost of preparing contract documents and advertising for bids; the purchase price of and the cost of installing equipment for the facilities; the cost of landscaping the lands forming a part of such facilities and of constructing and installing roads, sidewalks, curbs, gutters, and utilities in connection with the facilities; legal, fiscal, and recording fees and expenses incurred in connection with such facilities; and interest on the bonds for a reasonable period prior to and during the time required for such construction and equipment and for not exceeding 18 months after completion of such construction and equipment. If any of the proceeds derived from the sale of the bonds remains undisbursed after completion of such work and payment of all of the costs and expenses, such balance shall be used for retirement of the principal of the bonds of the same issue.
Ala. Code § 45-37A-56.36 (1975)