(64) 20021024 - 2003-016Rules and regulations for the Alabama Public Library Service (APLS) are presumed valid and enforceable. APLS can enforce, under its Rules and Regulations for Supplemental State Aid to Public Libraries, Section 520-2-2-.03 (Library Establishment, Policy and Service Requirements). APLS can require that libraries receiving funds for public libraries sign a contract with APLS and require them to meet fiscal requirements of Rule 520-2-2- .04. APLS should amend its rules and regulations in order to have the flexibility to select the type of appropriate financial statement, in lieu of an audit, to be required of some specifically named libraries in some specific instances. The types of documents APLS can require of libraries receiving funds from the State Legislature are listed in APLS Rule 520-2-2-.06.