Ala. Code § 45-37A-51.304
After July 1, 1945, it shall be the duty of the board of health, as an independent agency and not as a subsidiary board or department of the city, to make or cause to be made and paid into the fund deductions from the salaries of all of its employees who are employee members, and to do so in all respects as is provided by the system for the city to make deductions and pay into the fund from salaries of its employees who are employee members, and it shall be the further duty of the board of health, as such independent agency, to make matching contributions to the fund from its own funds in respect of its employees who are employee members, in all respects as it is made the duty of the city to make matching contributions in respect of its employees who are employee members, and it shall be the further duty of the board of health, as such independent agency, to fully cooperate with the board of managers, the city director of finance, and the custodian in the administration of the system, and, thereinabout, to make available to them all such records and information pertaining to employees of the board of health as they or either of them may request for the purpose of administration of the system.
Ala. Code § 45-37A-51.304 (1975)