The board may contract with county or city planners, engineers, architects, attorneys, and other public or private consultants and with any local, regional, state, or federal agency for the services as it may require. The board may cooperate with and accept funds from federal, state, and local public or semipublic agencies, private individuals, or corporations, and may expend funds, and may carry out cooperative undertakings and contracts for planning studies necessary in the performance of its duties. The expenditures of the board, exclusive of gifts, grants, or contract receipts, shall be within the amounts appropriated for the purpose by the county governing body and generated by this part. All books and records of the board and its administrative office shall be subject to audit by the Department of Examiners of Public Accounts.
Ala. Code § 45-49-91.11 (1975)