SB489 Alabama 2012 Session

Summary

Primary Sponsor

Arthur OrrSenator

Republican

Session

Regular Session 2012

Title

State Government, audits by Examiners of Public Accounts, payment for audit by agency board, or department being audited, cost set by department, Secs. 41-5-14, 41-5-24 am'd

Summary

SB489 would shift the cost of audits from the state to the agencies being audited and change how the Department of Examiners of Public Accounts handles funds from those audits.

What This Bill Does

This bill would require the agency or entity that is audited to pay the cost of the audit or examination, instead of the state budgeting for it. The Department of Examiners of Public Accounts would determine the cost for each audit or examination. It would specify how funds the Department receives from audited agencies are disposed of or used. The act would take effect immediately upon governor’s approval.

Who It Affects

• State and local government agencies or entities that are audited, who would now pay for audits
• The Department of Examiners of Public Accounts, which would determine audit costs and manage funds received from audited agencies

Key Provisions

• Amends 41-5-14 and 41-5-24 to require the cost of audits and examinations to be paid by the agency or entity being audited
• The Department of Examiners of Public Accounts will determine the cost of each examination or audit
• Provides for the disposition of funds received by the Department from audited agencies
• Effective immediately upon the Governor's approval

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Examiners of Public Accounts Department